The Italian government introduced a value added tax (also known as VAT) as early as 1972, with the local name in Italian "Imposta sul Valore Aggiunto (IVA)". Italian officials have also decided to introduce VAT directives and other initiatives developed by the European Union, of which Italy is a founding member.

Italian VAT rules can be found in VAT laws and other legal acts, which are constantly reinforced by judicial precedents. The local tax office also develops and implements Administrative Doctrines containing various general guidelines for the daily application of VAT. The value added tax system is under the control of the Italian Ministry of Finance. https://www.confiduss.com/en/info/blog/article/vat-italy/