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Campione d’Italia becomes part of the EU customs territory but is still excluded from the VAT

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From January 1, 2020, Campione d’Italia is part of the customs territory of the European Union but it will continue to be excluded from VAT application. 

However, with the Budget Law 2020 (Law 160/2019), a local tax on consumption in Campione d'Italia (ILCC) has been established, applicable to the sale of goods and to the supply of services, as well as on imports, carried out in the territory of the Municipality for final consumption.

The Ministry of Finance issued guidelines for the application of the ILCC. The document stresses out that business to business transactions are tax exempted; consequently, businesses are required to apply the ILCC only to final customers and do not have to pay the tax in relation to imports of goods within the Municipality of Campione d'Italia.

The tax rates are in line with those applied in Switzerland, specifically 7.7 per cent, 3.7 per cent (for hotel accommodation including breakfast) and 2.5 per cent (for food, books, newspapers, medicines and other everyday goods).

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