The Italian 2018 Budget Law was introduced to the Italian parliament. The draft contains a digital service tax. The tax rate is set at 3% of the value of the transaction for the respective service. The amount is to be deducted by the recipient of the service. Concerned services are completed by electronic means, are automated, and require minimal human interaction. A complete list of services shall be issued via decree by 30 April 2018. A threshold of 3'000 relevant transactions by a business to be subject to the tax shall apply. The tax shall apply as of 1 January of the year following the publication of the relevant decree stating the services.
Original source