diff --git a/migrations/000.234.sql b/migrations/000.234.sql
new file mode 100644
index 0000000..fbe49cb
--- /dev/null
+++ b/migrations/000.234.sql
@@ -0,0 +1,3 @@
+-- P5-5491 set VAT in italy
+
+UPDATE "i18n-territories" SET vat = 1.22 WHERE iso2char = 'IT';