Italy: VAT online registration portal, reporting cross-border sales and transactions

Italy: VAT online registration portal

A new online registration portal for value added tax (VAT) purposes will launch 1 April 2021.

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The Italian tax authority will open the online registration portal for the new OSS (One Stop Shop) and IOSS (Import One Stop Shop) regimes, thereby implementing changes introduced by the VAT e-commerce directives that are effective from 1 July 2021.

  • The OSS scheme will apply for remote (distance) sales of goods dispatched from an EU Member State to private consumers in another EU Member State and for the supply of services to private consumers subject to VAT in the EU Member State where the services are consumed.
  • The IOSS scheme will apply for sales to private consumers of goods imported from third countries not exceeding €150 in value.

The OSS and IOSS regimes reflect changes to the VAT obligations of taxable persons engaged in cross-border trade with private consumers. Under the new rules, the simplified VAT registration measures are to expand the current standards that apply with regard to the provision of telecommunication, broadcasting, and electronic services to private consumers—the MOSS (Mini One Stop Shop)—to remote sales and supplies of services to private consumers.

Read a March 2021 report [PDF 138 KB] prepared by the KPMG member firm in Italy

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