Expense management module › Global expense management › Vatican
Last updated : 12.05.2026
Expense rules in Vatican.
Vatican (Holy See) has no own VAT. State enclaved in Rome, EUR used, special tax regime (religious organization).
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
No own VAT. Off-Vatican purchases: 22% Italian VAT applies (see Italy page for recovery).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals (Vatican) | 0% | No VAT | Receipt |
| Lodging (Rome) | 10% | Deductible | Italian invoice |
| Alcohol | 0/22% | Limited | Excluded |
| Fuel | 22% | Deductible | Italy |
| Transport | 22% | Deductible | Italy |
| Gifts | – | Non-deductible | Cap |
Note
0.44 km2 state
Mostly Italian purchases
SourcesVatican City State
2Mileage allowance
Fuel purchases Italy: Italian scale applies.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | Bareme Italie | Sur facture | Carnet |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
See Italy page
SourcesVatican City State
3Per diem and travel allowances
Company policy. Short stay in Rome.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Vatican / Rome | EUR 25 | EUR 100 | EUR 180 |
| Papal audience | EUR 0 | EUR 0 | EUR 0 |
| Museums visit | – | – | – |
| Other | EUR 20 | EUR 85 | EUR 150 |
Currency
EUR
De facto eurozone
SourcesVatican City State
4Foreign VAT recovery
No own VAT. Recovery via Italian VAT for Italy purchases.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Vatican purchases | No VAT | – | Out of scope |
| Italy purchases | IT recovery | See Italy | 8th/13th directive |
| Non-EU purchases | – | – | – |
Status
Sui generis state
Holy See
SourcesVatican City State
Centralize your Vatican expenses
Illizeo handles Vatican expenses (with VAT recovery via Italy) for your diplomatic and religious missions.
Book a demo