What this solves
You just paid €42 for a meal in Florence and got a tiny slip with weird codes. Is the IVA correct? Is the coperto legal? What does "RT" mean? Why didn't the waiter give you a receipt automatically — is something off? This tool explains the legal structure, the typical line items, the VAT rates, and what to ask for if you need an invoice (fattura) instead of a receipt.
Decode your line items
Check what you saw on the receipt. Get the explanation of each line.
VAT rates by item (2024-2026)
| Item | VAT | Notes |
|---|---|---|
| Restaurant food (table service) | 10% | Pasta, secondo, contorno |
| Take-away food | 10% | Pizza al taglio, panini |
| Wine (table service) | 22% | Full VAT — wine is taxed higher than food |
| Beer | 22% | Same as wine |
| Soft drinks, water, coffee | 22% / 10% | Bottle water in restaurant: 22%. Coffee: 10%. |
| Coperto | 22% | Service is taxed higher than food |
| Hotel room | 10% | Standard |
| Tourist tax | 0% (exempt) | Not VAT — separate municipal tax |
Rates accurate as of 2024-2026 but Italian VAT changes with government budgets. Confirm with the venue if exact rates matter.
How to read the receipt
- Total is the only line most tourists need.
- IVA breakdown tells you what you actually paid in tax. Useful for expensing business meals (the 22% wine VAT can be reclaimed if you have a fattura).
- Coperto + servizio are both legal but must be on the menu. If not on menu, you can refuse them — though in practice arguing over €3 is awkward.
- Fattura requires advance request. The restaurant needs your codice fiscale or VAT number. They email or print the fattura with full VAT detail.
- No receipt given at all means the restaurant is doing something shady. Italian law requires a receipt for every transaction. If you don't get one, the business isn't reporting the sale.
Limitations
- Italian receipt formats vary. Tourist-trap restaurants sometimes print illegible or abbreviated receipts.
- "Service" charges and tip expectations are different things. Coperto is not a tip; tips are optional.
- Some bars print receipts but don't include IVA breakdown (single VAT rate of 22% with no detail).
- VAT rates change with Italian government decisions. Rates above are 2024-2026; verify if expensing.
- "Fattura" requires the business to register you in their system; same-day requests may not be possible.
FAQ
Why didn't they give me a receipt automatically?
Since 2019, most Italian businesses use electronic receipts sent automatically to the tax authority. The paper printout is technically optional in some cases, but most restaurants still print. If you don't get one, ask "scusi, lo scontrino?" — the receipt is your right and theirs.
Can I claim the VAT back as a tourist?
Restaurant meals: no. Goods purchases (clothing, electronics): yes, see the IVA refund tool. The minimum per-store spend is €70 including VAT.
Sources
Agenzia delle Entrate (Italian Revenue Agency) 2024-2026 VAT documentation; Italian Hospitality Industry VAT guidance.