Italy: Publication of Circular 3/2021
Description
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.
Scope
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