Current regulations govern the different ways in which Value Added Tax (VAT) is applied. Check below which case applies to you:
EU Private User: purchases with VAT applicable to his country of residence and has no import cost.
Italian Company: purchases with 22% VAT exposed and can deduct it independently through invoice.
Non-Italian EU Company: purchases without VAT as long as it has a valid VAT number and is VIES registered.
Non-EU Private User or Company: purchases without VAT as long as the goods are shipped and exported to non-EU country. Any import taxes and duties in the destination country are responsibility of the recipient.