Tax-free shopping in Italy (2026)

Last reviewed: 9 October 2026

In short: Buyers who live or are domiciled outside the EU can buy goods VAT-free when the total is more than EUR 70 and the goods leave the EU within the third month after the sale. Customs stamps the invoice; the seller or a tax-free company refunds.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsBuyer resident or domiciled outside the EU; goods are for personal or family use and carried in personal luggage. [1]
Minimum purchaseVAT refund for visitors€70.00 per purchase [1]
Time limit to take goods outVAT refund for visitors3 months [1]
Refund procedureVAT refund for visitorsThe exit customs office stamps the invoice. The Italian seller, or a tax-free company acting for it, pays the VAT back; customs offices never refund. [2]

Notes

  • Normattiva shows art. 38-quater as repealed by Legislative Decree no. 10 of 19 January 2026, with new text applying from 1 January 2027. The replacement rules have not been read.
  • The threshold was EUR 154.94 until 31 January 2024. An older customs page still shows that figure; the statute and the customs refund page show EUR 70.
  • Within the third month after the sale, as the statute is worded.

Sources

  1. Normattiva (Istituto Poligrafico e Zecca dello Stato): D.P.R. 26 ottobre 1972, n. 633, art. 38-quater (testo vigente al 9 ottobre 2026) (consulted 9 October 2026) · all sources
  2. Agenzia delle dogane e dei monopoli: Rimborso IVA (consulted 9 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.