Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

Italy: Relief measures suspend tax collection

Tax measures in a law decree—Decree Law no. 41 of 22 March 2021—are intended to provide relief in response to the coronavirus (COVID-19) pandemic.

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Among the tax relief provisions in the decree are the following:

  • Extension of tax-collection suspension and automatic cancellation of tax bills of up to €5,000
  • Extension of the digital services tax deadlines
  • Extension of the electronic archiving deadline
  • New wage subsidy measures
  • A freeze on redundancies until 30 June 2021
  • Allowances for seasonal workers in tourism sector, the spa industry, show business and sports industries
  • Allowances for workers in the sports sector
  • Emergency income
  • Measures to safeguard vulnerable workers
  • Extension or renewal of fixed-term employment contracts

The measures in the decree are effective 23 March 2021, but must be converted into law within 60 days of the decree’s publication in the official gazette (22 March 2021). It is possible certain measures could be amended during the legislative conversion process.

Read an April 2021 report [PDF 186 KB] prepared by the KPMG member firm in Italy

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