Progress

Current status
adopted
15 Jan 2021 adopted
31 Dec 2020 processing consultation
17 Dec 2020 in consultation

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
executive
Government Body
tax authority
Implementation Level
national

Timeline of events

15 Jan 2021
adopted

Adoption of decree for the implementation of the digital service tax

The Italian Tax Authority adopted its decree for the implementation of the digital service tax. The decree provides clarification on the persons and services subjected to the tax, the location of the recipient of concerned services, and explanations…

Source
Event type order
Action type adoption
Government branch executive
Government body tax authority
31 Dec 2020
processing consultation

Consultation closed on draft decree for the implementation of the digital service tax

The Italian Tax Authority closed its consultation on the decree for the implementation of the digital service tax established in the 2020 Budget Law. The decree provides clarification on the persons and services subjected to the tax, the location of…

Source
Event type order
Action type consultation closed
Government branch executive
Government body tax authority
17 Dec 2020
in consultation

Consultation opened on draft decree for the implementation of the digital service tax

The Italian Tax Authority opened the consultation on the decree for the implementation of the digital service tax established in the 2020 Budget Law. The decree provides clarification on the persons and services subjected to the tax, the location of…

Source
Event type order
Action type consultation opened
Government branch executive
Government body tax authority