Italy: 2025 Budget Law amending digital services tax (Law no. 207 of 2024)
Progress
Current status
in force
01 Jan 2025 in force
30 Dec 2024 adopted
Scope
Implementers
Italy
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national
Timeline of events
Budget Law amending digital services tax entered into force (Law no. 207 of 2024)
On 1 January 2025, the Budget Law amending digital services tax (DST) entered into force. The law removes the EUR 5.5 million threshold for digital services revenue. The law now applies to entities with over EUR 750 million in revenue (group or stan…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
Budget Law amending digital services tax was adopted by Parliament (Law no. 207 of 2024)
On 30 December 2024, the Parliament adopted the Budget Law amending digital services tax (DST). The law removes the EUR 5.5 million threshold for digital services revenue. The law now applies to entities with over EUR 750 million in revenue (group o…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament