Italy: Guidance on the digital service tax in Circular 3/2021
Progress
Current status
adopted
23 Mar 2021 adopted
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
Publication of Circular 3/2021
The Italian Tax Authority published Circular 3/2021. It provides guidance on the digital service tax, specifically on the scope of services, the calculation, and the formal process.
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
tax authority