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 rate is set at 3% of the revenue generated from subjected services. The service has to be provided to a person resident in Italy. A global annual threshold of € 750'000'000 and a local annual threshold of € 5'500'000 for subjected services apply.
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