Progress

Current status
in force
01 Jan 2020 in force
27 Dec 2019 adopted
16 Dec 2019 under deliberation
02 Nov 2019 under deliberation

Scope

Implementers
Italy
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
other service provider
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Jan 2020
in force

Implementation of digital service tax of 3 percent

The digital service tax in the 2020 Budget Law moves into force. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interface that allows interaction between users, and (3) transmission of data. The tax r…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
27 Dec 2019
adopted

Adoption of annual budget including digital service tax of 3 percent

The 2020 Budget Law was adopted. It includes the establishment of a new operational digital service tax. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interface that allows interaction between users,…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
16 Dec 2019
under deliberation

Passage of annual budget including digital service tax of 3 percent

The Italian Senate passed the 2020 Budget Law to the Chamber of Deputies. It includes the establishment of a new operational digital service tax. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interfa…

Source
Event type law
Action type passage
Government branch legislature
Government body parliament
02 Nov 2019
under deliberation

Introduction of annual budget including digital service tax of 3 percent

The 2020 Budget Law was introduced to the Italian Senate. It includes the establishment of a new operational digital service tax. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interface that allows i…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament