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Italy: VAT reporting requirement, remote sales of goods and electronics

Italy: VAT reporting requirement, remote sales

Value added tax (VAT) measures are included in a decree concerning “urgent economic growth measures” (Decreto Crescita). The decree was published in the official gazette on 30 April 2019, and has an effective date of 1 May 2019.

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The decree delays the effective date of the VAT imposed with regard to remote sales of the following imported goods (if facilitated through electronic interfaces such as marketplaces, platforms, portals, or similar mechanisms):

  • Mobile phones
  • Video game consoles
  • Tablet PCs
  • Laptops

The effective date for VAT on these remote sales is postponed to 1 January 2021. Thus, VAT payments on remote sales of these electronics will not be required for the first quarter of 2019. However, effective 1 July 2019, taxable persons that make such remote sales have a reporting obligation for transactions conducted between 13 February 2019 and 1 May 2019.

The decree also expands the VAT reporting requirements for sales of all types of goods that are sold via an electronic interface (and not just the electronics listed above). The first report is due in July 2019. 

KPMG observation

The Italian Parliament will have to “convert” the decree into law by 30 June 2019, and it is possible there could be amendments made during the legislative process.


Read a May 2019 report [PDF 189 KB] prepared by the KPMG member firm in Italy 

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