Italy: Budget Law amending digital services tax entered into force (Law no. 207 of 2024)
Description
Budget Law amending digital services tax entered into force (Law no. 207 of 2024)
On 1 January 2025, the Budget Law amending digital services tax (DST) entered into force. The law removes the EUR 5.5 million threshold for digital services revenue. The law now applies to entities with over EUR 750 million in revenue (group or stan…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government