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Italy: Publication of Circular 3/2021

Policy overview

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.

Original source

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

Complete timeline of this policy change

Hide details
2021-03-23
adopted

The Italian Tax Authority published Circular 3/2021. It provides guidance on the digital service ta…

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

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

advertisement (any targeting): sale

listing (any form): marketing (any form)

corporate data: customer/user behavioural data: sale

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