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Italy: Remote sales reporting requirements; first deadline 31 October 2019

Italy: Remote sales reporting requirements

The Italian tax authorities in late July 2019 issued an implementing decree regarding the tax reporting requirements for remote (distance) sales.


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Implementing Decree no. 660061/2019 (31 July 2019) addresses the reporting requirements for all taxable persons. For these purposes, the term “taxable persons” applies whether or not the persons are residents of Italy, if they facilitate through the use of electronic interfaces—including marketplaces, platforms, portals, or similar devices—remote sales into the EC or remote sales of imported goods.

The term “facilitate” is defined to mean the use of an electronic interface that allows a customer and a supplier selling goods through an electronic interface to engage or be in contact, resulting in a supply of goods to the customer by means through that electronic interface. The provision applies when the electronic interface participates (directly or indirectly) with regard to the determination of the general terms under which the supply of goods is made; to collect the payment from the customer; or to the ordering or delivery of the goods. However, a marketplace is not considered to facilitate sales when it only provides certain services such as: (1) processing payments in relation to the supply of goods; (2) the listing or advertising of goods; or (3) the redirecting or transferring of customers to another electronic interface(s) that offers goods for sale without any further intervention in the supply.

First deadline, 31 October 2019

Under the decree, the first deadline under the new reporting requirements is 31 October 2019.

The 31 October 2019 deadline applies for remote sales of any type of goods, regardless of their unit value, made in the second and third quarters (Q2 and Q3) of 2019 and for remote sales of electronic goods (e.g., mobile phones, video game consoles, tablet PCs, and laptops) and also for remote sales of imported electronic goods not exceeding €160 made in the period from 13 February 2019 to 30 April 2019.

In general, the reports will be due on a quarterly basis by the end of the month following the quarter in which the sales were made (for example, reporting for the fourth quarter 2020 will be due by 31 January 2021).

A non-resident taxable person in Italy (not having a fixed establishment) must register for Italian value added tax (VAT) purposes (either by direct VAT registration or by the appointment of a fiscal representative).

Noncompliance with these measures can result in the taxable person being liable itself for the VAT. A failure to transmit the required information by the deadline or providing incorrect or incomplete data will be treated as if the taxable person received and supplied the goods itself, and thus the taxable person will be liable for VAT on supplies of goods for which it failed to send (or for which it sent incomplete information) unless the taxable person can prove that VAT was paid by the supplier or, in the case of incomplete information, can demonstrate that it did not and could not have reasonably known that this information was incorrect.

Read an August 2019 report [PDF 172 KB] prepared by the KPMG member firm in Italy

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