Registration and category choices
Italy separates certified aircraft (registered with ENAC, marks I-...) from ultralights (VDS, managed by the Aero Club d'Italia). The same physical aircraft can cost and behave very differently depending on which regime it is operated under: maintenance requirements, pilot licence, insurance minimums and where you may land all change.
Advanced VDS (VDS-A) allows heavier, faster machines with more capable instrumentation, but access to controlled airports remains more restrictive than for certified aircraft. If your mission includes larger airports or international IFR touring, a certified aircraft is normally the safer choice.
Taxes and VAT
Aircraft purchases inside the EU are subject to VAT (22% in Italy) unless the aircraft's VAT status is already settled. Always obtain documentary proof of VAT paid or an invoice trail; 'VAT paid' claims without paperwork are a classic pre-buy finding.
A private aircraft owned through a company attracts scrutiny; benefit-in-kind and luxury-asset rules have changed several times. Take specific tax advice before structuring ownership.
Where aircraft are based and maintained
Hangar space around Milan, Rome and the lakes is scarce and priced accordingly; smaller fields in Piedmont, Lombardy and Emilia-Romagna are often materially cheaper. Factor the hangar waiting list into your timeline.
Verify which maintenance organisation (CAMO/Part-145 for certified aircraft) will actually take your type before you buy. Popular types have shops everywhere; rarer types can mean ferrying the aircraft abroad for scheduled work.
This guide is general information, not legal, tax or airworthiness advice. Rules change; verify current requirements with the competent authority and qualified advisers.