Italy: Draft decree to implement digital services tax, consultation open through 31 December

Italy: Draft decree to implement digital services tax

Italy’s tax authority today, 17 December 2020, released text of a draft decree providing administrative rules for implementing the digital services tax.

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The draft decree would clarify several definitions and concepts included in the original legislation, as introduced by the Budget Law for 2020. The draft decree also includes further details about the compliance and accounting responsibilities of businesses subject to the digital services tax.

The draft decree, accordingly, includes:

  • Clarifications on the definition of taxable persons and taxable services
  • Additional details of the place of taxation and user’s location
  • Explanations of the tax calculation procedure
  • Details of the registration process, the monthly accounting procedure, and the tax payment process, together with a description of the content and structure of the monthly ledger

The tax authority also launched a related consultation that is open until 31 December 2020. During the consultation process, taxpayers and other interested parties may submit, by email, their proposed changes or additions to the current draft. The comments generally will be published on the tax authority’s website at the end of the consultation process (unless there is a request to withhold the comments from publication).

Read a December 2020 report [PDF 146 KB] prepared by the KPMG member firm in Italy

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