A new measure regarding “distance” or remote sales of certain types of electronic goods is intended to implement into Italian national tax law portions of the EU VAT e-Commerce Directive (2017/2455 of December 2017).
The new Italian measure (article 11-bis, paragraphs 11 to 15) was included in legislative decree no. 135/2018 and that, in turn, was “converted” into law by law no. 12 (11 February 2019). The law decree was published in the official gazette on 12 February 2019 and therefore is effective on 13 February 2019.
In general, the measure applies to taxable persons that facilitate—through the use of electronic interfaces such as marketplaces, platforms, portals or similar tools—remote or distance sales of mobile phones, video game consoles, tablet PCs, and laptops. These marketplaces or platforms are deemed to have received the supply from the initial seller (deemed a business-to-business supply) and then to have made a supply to the final consumer (deemed a business-to-consumer supply). There are certain requirements (such as a threshold amount) for the rule to apply.
The taxable person that facilitates the remote sale must maintain and keep proper records (that is, records that are sufficiently detailed to enable the tax authorities of the EU Member State where the supplies are taxable to verify that value added tax VAT) has been accounted for correctly. These records must be maintained electronically for a 10-year period. If the taxable person facilitating the remote sales is not established in a country with which Italy has entered into a reciprocal assistance agreement, that person must designate an intermediary to act in its name and on its behalf.
Read a February 2019 report [PDF 162 KB] prepared by the KPMG member firm in Italy
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