VAT (IVA) codes explained
Which code to use on each line, and where it ends up.
Every invoice, bill and credit note line has a VAT (IVA) code. The code decides how much VAT (IVA) is charged and where the line goes on your VAT settlement (LIPE).
| Code | Name | Use it for |
|---|---|---|
| IVA22 | IVA 22% | Most goods and services |
| IVA10 | IVA 10% | Restaurants, some building work, energy |
| IVA5 | IVA 5% | Some social and health services |
| IVA4 | IVA 4% | Basic food, books, newspapers |
| IVA0 | Non imponibile | Exports, intra-EU supplies |
| ESENTE | Esente | Medical, education, financial services |
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