Capital
Rome
Currency
Euro
Languages
Italian
Population size
59.0M
Average Monthly Salary
€2200
EU
Since 1958
Region
Southern-Europe
Gift Giving Norms
Food, wine, and quality items favored
Major Corporate Gift Days
Christmas, Easter
Customs Complexity
Medium
VAT - Standard Rate
22%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Swag vs. Gifts
Under Italian law, non-cash benefits given to employees may count as taxable income unless they have a specific work-related purpose. The Italian Revenue Agency (Agenzia delle Entrate) clarifies whether items qualify as job necessities or personal benefits.
1.1 Swag for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Mandatory Equipment
Branded attire or tools required for daily tasks (e.g., safety gear, official uniforms) are typically non-taxable.
Logo-Focused Accessories
T-shirts, mugs, or stationery featuring a visible company logo—given uniformly across employees—often remain outside taxable income if presented as part of work attire or corporate identity.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Luxury goods or items not clearly connected to the role (e.g., smartphones for personal use, designer accessories) may be deemed part of the employee’s salary. The employer would then handle income tax and social contributions.
Frequent Gifting
Providing multiple gifts in a calendar year could raise questions over disguised remuneration. Seek local tax guidance if you plan several swag drops annually.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts distributed for business promotion are generally tax-deductible up to certain value thresholds (often around €50 per item for promotional gifts, but confirm with a professional). Excessively frequent or lavish gifts might invite scrutiny.
Compliance & Anti-Corruption
Italy has robust rules against bribery, especially in dealings with public officials. Document any high-value gifts or repeated gifting in regulated sectors.
1.3 Marketing Swag
Branded giveaways at fairs or product launches (e.g., pens, tote bags) typically count as marketing expenses, provided you maintain records demonstrating their promotional intent.
2. Shipping, Customs & Duties
2.1 Shipping
2.2 Importing
Import Duties & VAT
Goods from non-EU origins above a certain threshold (commonly €150) could incur customs duties, plus Italian VAT (22%) on (value + duties + shipping).
Documentation
A commercial invoice, detailed product descriptions, and HS codes help ensure smooth customs clearance.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers all import charges, simplifying receipt for the Italian recipient.
Delivered At Place (DAP)
The recipient is billed import duties/VAT on arrival, risking delays if unexpected.
2.4 With Monday Merch
From our Dutch warehouse (in Rotterdam), we ship swag duty-free within the EU, including to Italy. We can also support you with VAT compliance at each step.
3. Cultural & Local Etiquette
3.1 Swag customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Do staff T-shirts get taxed?
They’re non-taxable if they’re job-required or strongly branded; personal-value goods might be taxed.
How about gifting to clients?
Yes, typically deductible if under certain value thresholds, with a clear promotional goal.
Cultural preference?
Italians value style and quality—avoid cheap or flashy gifts; tasteful is key.
