Italy: Consultation closed on draft decree for the implementation of the digital service tax
Description
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 the recipient of concerned services, and explanations on the formal proceedure.
Original sourceScope
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
Implementation Level
national
Government Branch
executive
Government Body
tax authority
Complete timeline of this policy change
Hide details
2020-12-17
in consultation
2020-12-31
processing consultation
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Any
Economic activity
cross-cutting
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
corporate data: customer/user behavioural data: sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1