Italy applies two VAT rates to ebooks: 22% for ebooks without ISBNs, and 4% for ebooks with ISBNs.
Leanpub does not require ISBNs, and if a Leanpub author has gone ahead anyway and added ISBNs somewhere in their book, we do not validate them.
So, we just function as though all our ebooks do not have ISBNs, and we charge the normal 22% VAT rate for Italy. Sorry about that!
You can see the details of Italy's VAT policy set out on the Avalera website here:
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