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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

23 Mar 2021
adopted

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.

Source
Event type order
Action type adoption
Government branch executive
Government body tax authority

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