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Food Cost
Add or remove Italian IVA at 22%, 10% or 4% from any amount. Instant conversion between net price and gross price — useful for invoices, menu pricing and supplier orders.
Add IVA: Gross = Net × (1 + rate) IVA Amount = Gross − Net Remove IVA: Net = Gross / (1 + rate) IVA Amount = Gross − Net Italian rates: 22% → standard (aliquota ordinaria) 10% → reduced (alimenti, ristorazione, hotel) 4% → super-reduced (generi alimentari di base) Quick examples: €200 net + 22% = €244.00 (IVA = €44.00) €220 gross − 22% = €180.33 (IVA = €39.67) €100 net + 10% = €110.00 (IVA = €10.00)
Italy has three main VAT rates: 22% (aliquota ordinaria) — applies to most goods and services including alcohol; 10% (aliquota ridotta) — applies to food served in restaurants, accommodation and some tourist services; 4% (aliquota super-ridotta) — applies to basic foodstuffs, books and newspapers. There is also a 5% rate introduced for certain social services, but it rarely applies in HoReCa.
Gross Price (IVA incl.) = Net Price × (1 + IVA rate). For 22%: multiply by 1.22. For 10%: multiply by 1.10. For 4%: multiply by 1.04. Example: a net price of €100 becomes €122.00 with 22% IVA.
Net Price = Gross Price / (1 + IVA rate). For 22%: divide by 1.22. For 10%: divide by 1.10. For 4%: divide by 1.04. Example: a menu price of €13.20 (IVA 10% incl.) has a net value of €13.20 / 1.10 = €12.00.
Yes — most Italian businesses (unless in a special VAT scheme like forfettario) must issue a fattura with IVA to their business clients. The invoice shows the net amount, the applicable IVA rate and the IVA amount separately. The receiving business can then recover the IVA as an input tax credit.
The regime forfettario is a simplified tax regime available to Italian sole traders (ditte individuali) with revenue under €85,000/year. Businesses in this regime do not charge IVA on their invoices and cannot recover input VAT. If you are in regime forfettario, this VAT calculator does not apply to your outgoing invoices, but you still pay IVA on your supplier purchases.
When setting menu prices, Italian restaurateurs need to price inclusively for consumer menus (IVA incl.) but track costs and margins on a net basis. This calculator lets you quickly convert between the two, ensuring your food cost % calculations use consistent net figures.