Law no. 160 of 27 December 2019—also referred to as the “budget law”—is effective 1 January 2020, and includes value added tax (VAT) measures, a digital services tax, and a tax on single-use plastic items.
The digital services tax was included in the budget law, and has an effective date of 1 January 2020.
The “plastic tax” will be imposed on single-use products (e.g., a plastic grocery bag), with an effective date expected to be 1 July 2020 (the effective date is the first day of the second month after the implementing rules are introduced, and these rules are expected by May 2020).
The VAT-related measures in the budget law include the following:
Italy has not implemented the EU VAT “quick fixes” and it is uncertain when new requirements for intra-Community supplies will be implemented.
Other VAT measures
Law no. 157 of 19 December 2019 reflects measures originally included in Law Decree no. 124 of 26 October 2019, but with certain changes concerning:
Read a January 2020 report [PDF 198 KB] prepared by the KPMG member firm in Italy
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