Italy: Introduction of digital service tax in Italian 2018 Budget Law
Progress
Scope
Timeline of events
Termination of articles concerning digital service tax in 2018 Budget Law
Paragraphs 1011 to 1019 of the law of 27 December 2017 (2018 Budget Law), which established the basis for a digital service tax, are repealed.
SourceAdoption of annual budget including digital service tax of 3 percent
The Italian 2018 Budget Law introduces a digital service tax. The tax rate is set at 3% of the value of the transaction for the respective service. The amount is to be deducted by the recipient of the service. Concerned services are completed by ele…
SourcePassage of annual budget including digital service tax of 3 percent
The Italian 2018 Budget Law was passed by the Chamber of Deputies back to the Senate due to changes. The Bill includes a digital service tax The tax rate is set at 3% of the value of the transaction for the respective service. The amount is to be de…
SourcePassage of annual budget including digital service tax of 3 percent
The Italian 2018 Budget Law was passed by the Senate to the Chamber of Deputies. The Bill includes a digital service tax The tax rate is set at 3% of the value of the transaction for the respective service. The amount is to be deducted by the recipi…
SourceIntroduction of annual budget including digital service tax of 3 percent
The Italian 2018 Budget Law was introduced to the Italian parliament. The draft contains a digital service tax. The tax rate is set at 3% of the value of the transaction for the respective service. The amount is to be deducted by the recipient of th…
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