Italy: Introduction of digital service tax in Italian 2019 Budget Law
Progress
Scope
Timeline of events
Termination of digital service tax
The digital service tax in the 2019 Budget Law did not come into effect because the necessary implementation decree was never adopted. The respective paragraphs were amended in the 2020 Budget Law to create an operational digital service tax.
SourceAdoption of annual budget including digital service tax of 3 percent
The 2018 Budget Law was adopted. It includes the establishment of a new digital service tax while it also repeals the one from the previous year. The tax applies to the following services: (1) targeted advertising, (2) provision of a digital interfa…
SourcePassage of annual budget including digital service tax of 3 percent
The Italian Senate passed the 2018 Budget Law back to the Champer of Deputies due to changes. The bill includes the establishment of a new digital service tax while it also repeals the one from the previous year. The tax applies to the following ser…
SourcePassage of annual budget including digital service tax of 3 percent
The Italian Chamber of Deputies passed the 2018 Budget Law to the Senate. The bill includes the establishment of a new digital service tax while it also repeals the one from the previous year. The tax applies to the following services: (1) targeted …
SourceIntroduction of annual budget including digital service tax of 3 percent
The 2018 Budget Law was introduced to the Chamber of Deputies. It includes the establishment of a new digital service tax while it also repeals the one from the previous year. The tax applies to the following services: (1) targeted advertising, (2) …
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