🇮🇹 Italy
Legislative decree 174 units

Testo unico delle disposizioni legislative in materia di imposta sul valore aggiunto. (26G00022)

D.Lgs. 10/2026it-legislative-decree-2026-01-19-10Jan 19, 2026

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  1. Preamble Preamble
  2. Article 1
  3. Article 1 Allegato-art. 1
  4. Article 2 Allegato-art. 2
  5. Article 3 Allegato-art. 3
  6. Article 4 Allegato-art. 4
  7. Article 5 Allegato-art. 5
  8. Article 6 Allegato-art. 6
  9. Article 7 Allegato-art. 7
  10. Article 8 Allegato-art. 8
  11. Article 9 Allegato-art. 9
  12. Article 10 Allegato-art. 10
  13. Article 11 Allegato-art. 11
  14. Article 12 Allegato-art. 12
  15. Article 13 Allegato-art. 13
  16. Article 14 Allegato-art. 14
  17. Article 15 Allegato-art. 15
  18. Article 16 Allegato-art. 16
  19. Article 17 Allegato-art. 17
  20. Article 18 Allegato-art. 18
  21. Article 19 Allegato-art. 19
  22. Article 20 Allegato-art. 20
  23. Article 21 Allegato-art. 21
  24. Article 22 Allegato-art. 22
  25. Article 23 Allegato-art. 23
  26. Article 24 Allegato-art. 24
  27. Article 25 Allegato-art. 25
  28. Article 26 Allegato-art. 26
  29. Article 27 Allegato-art. 27 Modified
  30. Article 28 Allegato-art. 28
  31. Article 29 Allegato-art. 29
  32. Article 30 Allegato-art. 30
  33. Article 31 Allegato-art. 31
  34. Article 32 Allegato-art. 32
  35. Article 33 Allegato-art. 33
  36. Article 34 Allegato-art. 34
  37. Article 35 Allegato-art. 35
  38. Article 36 Allegato-art. 36
  39. Article 37 Allegato-art. 37
  40. Article 38 Allegato-art. 38
  41. Article 39 Allegato-art. 39
  42. Article 40 Allegato-art. 40
  43. Article 41 Allegato-art. 41
  44. Article 42 Allegato-art. 42
  45. Article 43 Allegato-art. 43
  46. Article 44 Allegato-art. 44
  47. Article 45 Allegato-art. 45
  48. Article 46 Allegato-art. 46
  49. Article 47 Allegato-art. 47
  50. Article 48 Allegato-art. 48
  51. Article 49 Allegato-art. 49
  52. Article 50 Allegato-art. 50
  53. Article 51 Allegato-art. 51
  54. Article 52 Allegato-art. 52
  55. Article 53 Allegato-art. 53
  56. Article 54 Allegato-art. 54
  57. Article 55 Allegato-art. 55
  58. Article 56 Allegato-art. 56
  59. Article 57 Allegato-art. 57
  60. Article 58 Allegato-art. 58
  61. Article 59 Allegato-art. 59
  62. Article 60 Allegato-art. 60
  63. Article 61 Allegato-art. 61
  64. Article 62 Allegato-art. 62
  65. Article 63 Allegato-art. 63
  66. Article 64 Allegato-art. 64
  67. Article 65 Allegato-art. 65
  68. Article 66 Allegato-art. 66
  69. Article 67 Allegato-art. 67
  70. Article 68 Allegato-art. 68
  71. Article 69 Allegato-art. 69
  72. Article 70 Allegato-art. 70
  73. Article 71 Allegato-art. 71
  74. Article 72 Allegato-art. 72
  75. Article 73 Allegato-art. 73
  76. Article 74 Allegato-art. 74
  77. Article 75 Allegato-art. 75
  78. Article 76 Allegato-art. 76
  79. Article 77 Allegato-art. 77
  80. Article 78 Allegato-art. 78
  81. Article 79 Allegato-art. 79
  82. Article 80 Allegato-art. 80
  83. Article 81 Allegato-art. 81
  84. Article 82 Allegato-art. 82
  85. Article 83 Allegato-art. 83
  86. Article 84 Allegato-art. 84
  87. Article 85 Allegato-art. 85
  88. Article 86 Allegato-art. 86
  89. Article 87 Allegato-art. 87
  90. Article 88 Allegato-art. 88
  91. Article 89 Allegato-art. 89
  92. Article 90 Allegato-art. 90
  93. Article 91 Allegato-art. 91
  94. Article 92 Allegato-art. 92
  95. Article 93 Allegato-art. 93
  96. Article 94 Allegato-art. 94
  97. Article 95 Allegato-art. 95
  98. Article 96 Allegato-art. 96
  99. Article 97 Allegato-art. 97
  100. Article 98 Allegato-art. 98
  101. Article 99 Allegato-art. 99
  102. Article 100 Allegato-art. 100
  103. Article 101 Allegato-art. 101
  104. Article 102 Allegato-art. 102
  105. Article 103 Allegato-art. 103
  106. Article 104 Allegato-art. 104
  107. Article 105 Allegato-art. 105
  108. Article 106 Allegato-art. 106
  109. Article 107 Allegato-art. 107
  110. Article 108 Allegato-art. 108
  111. Article 109 Allegato-art. 109
  112. Article 110 Allegato-art. 110
  113. Article 111 Allegato-art. 111
  114. Article 112 Allegato-art. 112
  115. Article 113 Allegato-art. 113
  116. Article 114 Allegato-art. 114
  117. Article 115 Allegato-art. 115
  118. Article 116 Allegato-art. 116
  119. Article 117 Allegato-art. 117
  120. Article 118 Allegato-art. 118
  121. Article 119 Allegato-art. 119
  122. Article 120 Allegato-art. 120
  123. Article 121 Allegato-art. 121
  124. Article 122 Allegato-art. 122
  125. Article 123 Allegato-art. 123
  126. Article 124 Allegato-art. 124
  127. Article 125 Allegato-art. 125
  128. Article 126 Allegato-art. 126
  129. Article 127 Allegato-art. 127
  130. Article 128 Allegato-art. 128
  131. Article 129 Allegato-art. 129
  132. Article 130 Allegato-art. 130
  133. Article 131 Allegato-art. 131
  134. Article 132 Allegato-art. 132
  135. Article 133 Allegato-art. 133
  136. Article 134 Allegato-art. 134
  137. Article 135 Allegato-art. 135
  138. Article 136 Allegato-art. 136
  139. Article 137 Allegato-art. 137
  140. Article 138 Allegato-art. 138
  141. Article 139 Allegato-art. 139
  142. Article 140 Allegato-art. 140
  143. Article 141 Allegato-art. 141
  144. Article 142 Allegato-art. 142
  145. Article 143 Allegato-art. 143
  146. Article 144 Allegato-art. 144
  147. Article 145 Allegato-art. 145
  148. Article 146 Allegato-art. 146
  149. Article 147 Allegato-art. 147
  150. Article 148 Allegato-art. 148
  151. Article 149 Allegato-art. 149
  152. Article 150 Allegato-art. 150
  153. Article 151 Allegato-art. 151
  154. Article 152 Allegato-art. 152
  155. Article 153 Allegato-art. 153
  156. Article 154 Allegato-art. 154
  157. Article 155 Allegato-art. 155
  158. Article 156 Allegato-art. 156
  159. Article 157 Allegato-art. 157
  160. Article 158 Allegato-art. 158
  161. Article 159 Allegato-art. 159
  162. Article 160 Allegato-art. 160
  163. Article 161 Allegato-art. 161
  164. Article 162 Allegato-art. 162
  165. Article 163 Allegato-art. 163
  166. Article 164 Allegato-art. 164
  167. Article 165 Allegato-art. 165
  168. Article 166 Allegato-art. 166
  169. Article 167 Allegato-art. 167
  170. Article 168 Allegato-art. 168
  171. Article 169 Allegato-art. 169
  172. Article 170 Allegato-art. 170
  173. Article 171 Allegato-art. 171
  174. Article 172 Tabelle