diff --git a/migrations/000.235.sql b/migrations/000.235.sql
new file mode 100644
index 0000000..94f37ca
--- /dev/null
+++ b/migrations/000.235.sql
@@ -0,0 +1,3 @@
+-- P5-5804 set VAT in italy
+
+UPDATE "i18n-territories" SET vat = 1.25 WHERE iso2char = 'IT';