> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-regime-code.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Italy

## Base Details

| Key              | Value                    |
| ---------------- | ------------------------ |
| Tax Country Code | <code>IT</code>          |
| Currency         | <code>EUR</code>         |
| Base Time Zone   | <code>Europe/Rome</code> |

## Tax Categories

| Code                  | Name                                | Title                                                                           |
| --------------------- | ----------------------------------- | ------------------------------------------------------------------------------- |
| <code>VAT</code>      | VAT                                 | Value Added Tax                                                                 |
| <code>IRPEF</code>    | IRPEF                               | Personal Income Tax                                                             |
| <code>IRES</code>     | IRES                                | Corporate Income Tax                                                            |
| <code>INPS</code>     | INPS Contribution                   | Contribution to the National Social Security Institute                          |
| <code>ENASARCO</code> | ENASARCO Contribution               | Contribution to the National Welfare Board for Sales Agents and Representatives |
| <code>ENPAM</code>    | ENPAM Contribution                  | Contribution to the National Pension and Welfare Board for Doctors              |
| <code>CP</code>       | Other Social Security Contributions | Other Social Security Contributions                                             |

### VAT Rates

| Rate                       | Keys                  | Name              | Percents | Description |
| -------------------------- | --------------------- | ----------------- | -------- | ----------- |
| <code>super-reduced</code> | <code>standard</code> | Minimum Rate      | 4.0%     |             |
| <code>reduced</code>       | <code>standard</code> | Reduced Rate      | 5.0%     |             |
| <code>intermediate</code>  | <code>standard</code> | Intermediate Rate | 10.0%    |             |
| <code>general</code>       | <code>standard</code> | General Rate      | 22.0%    |             |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* <code>credit-note</code>
* <code>debit-note</code>