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
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
online advertising provider,platform intermediary: user-generated content,other service provider
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