The 22% rate is applied. The rates are the same across the whole country. Livigno and Campione d'Italia are outside the scope of Italian VAT and are not calculated here.
| Net amount | €100.00 |
| VAT (22%) | €22.00 |
| Total with VAT | €122.00 |
Educational estimate, not tax advice. Which rate applies to a good or service is set by Table A of Decree 633/1972; when in doubt, check with the Agenzia delle Entrate or an accountant.