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Italy: Proposed expansion of VAT information reporting, electronic marketplace sales

Italy: Proposed expansion of VAT information reporting

The Italian government is expected to discuss a bill that would replace and expand the existing value added tax (VAT) rules that currently apply to electronic marketplaces for certain types of electronic goods. The proposed measures would require additional information reporting about the sales and would apply to all types of goods (not just electronic goods).


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Under current rules, a person who facilitates (through the use of electronic interfaces such as electronic marketplaces, platforms, portals, or similar tools) the remote sales of mobile phones, video game consoles, tablet PCs, and laptops is deemed to have received a supply from the “initial seller” (a deemed business-to-business supply) and to have made a supply to the final customer (a deemed business-to-customer supply) when: (1) the goods having an intrinsic value not exceeding €150 are imported from third countries, or (2) the intra-EU remote sales of such goods are made by non-EU suppliers to business-to-customer consumers. These taxable persons must remit VAT to the Italian Treasury for transactions made in the first quarter of 2019 by 16 April 2019 (or if made by 16 May 2019, with an additional 0.4% surcharge).

The proposed rules are expected to require additional information reporting about the supplier, the total number of items sold in Italy, and the total sales price of the items sold in Italy (or an average sales price). The first report would be due in July 2019. Further, the proposed measures would impose VAT liability on the seller when such information is not provided.

Read an April 2019 report [PDF 172 KB] prepared by the KPMG member firm in Italy

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