Caricamento...
Food Cost
Select the correct Italian IVA rate (4%, 10% or 22%) and enter a price to instantly add or remove VAT. Covers all restaurant scenarios: food on premises, alcohol, takeaway and catering.
Add VAT: Gross Price = Net Price × (1 + IVA rate) Remove VAT: Net Price = Gross Price / (1 + IVA rate) IVA Amount = Gross Price − Net Price Italian restaurant VAT rates: 10% → food & drinks served on premises, takeaway food 22% → alcoholic beverages (wine, beer, spirits, cocktails) 4% → basic foodstuffs (bread, fresh pasta, milk) Example — wine bottle listed at €44.00 (IVA 22% incl.): Net Price = €44.00 / 1.22 = €36.07 IVA amount = €44.00 − €36.07 = €7.93
The standard rate for food and non-alcoholic beverages consumed on the premises of a bar or restaurant in Italy is 10% IVA (aliquota ridotta). This includes meals, pizza, coffee, soft drinks and mineral water served at the table or counter.
Alcoholic beverages — wine, beer, spirits, cocktails — are taxed at 22% IVA in Italy, even when served in a restaurant. This is the standard Italian VAT rate (aliquota ordinaria). Many restaurateurs price wine menus inclusive of IVA and note 'IVA inclusa' on the bill.
Takeaway and home-delivered food is subject to 10% IVA, the same as on-premises consumption, as of the 2020 clarification by the Agenzia delle Entrate. Basic unprocessed foodstuffs (bread, pasta, fresh vegetables) sold in a grocery context attract 4% IVA, but prepared restaurant food for takeaway is 10%.
Price excl. VAT = Price incl. VAT / (1 + VAT rate). Example: a pizza listed at €13.20 on a menu (IVA incl. 10%) has a net price of €13.20 / 1.10 = €12.00. The IVA amount is €1.20.
Consumer-facing menus in Italy must display prices inclusive of IVA (Art. 14 D.Lgs. 206/2005). VAT-exclusive prices are only used on B2B invoices (fatture) between businesses. If you issue a fattura to a company, the net price and IVA amount are shown separately.
Catering services provided at events, banquets and private functions are generally taxed at 10% IVA in Italy, as they fall under 'somministrazione di alimenti e bevande'. Equipment hire, flowers and entertainment billed separately may attract 22%.