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Italy Tax Information

22% IVA (standard)

IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

Real Estate Agent Services to Invoice

  • Sales commission
  • Buyer representation
  • Listing services
  • Property marketing
  • Rental management
  • Consultation
  • Transaction coordination

Invoice Requirements in Italy

Partita IVA
Codice Fiscale
Client SDI code
Invoice number
IVA breakdown
Total

Payment Terms

Commissions paid at closing through escrow.

Vista fattura30 giorni60 giorniFine mese

Payment Methods in Italy

Bonifico bancarioPayPalCarta di creditoRiBa

Real Estate Agent Invoice Tips

  • Reference property address
  • Show commission calculation
  • Include transaction date
  • Detail marketing expenses
  • Reference listing agreement

Frequently Asked Questions

What tax rate applies to real estate agent invoices in Italy?

Italy has 22% IVA (standard). IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

What payment methods are common for real estate agents in Italy?

Common payment methods in Italy include: Bonifico bancario, PayPal, Carta di credito, RiBa. Commissions paid at closing through escrow.

What should real estate agent invoices include in Italy?

Your invoice should include: Partita IVA, Codice Fiscale, Client SDI code, Invoice number. For real estate agent services specifically, also include: Sales commission, Buyer representation, Listing services.

How are commissions invoiced?

Paid through escrow at closing. Invoice brokerage with property details and commission calculation.

Can agents charge for additional services?

Yes, services beyond standard representation can be billed separately.

Is electronic invoicing mandatory?

Yes, fatturazione elettronica via SDI is mandatory for B2B and B2G.