Italian Revenue Agency provides clarity with regard to digital services tax
ILO International Law Office Newsletter - Corporate Tax - Italy
Budget Law 2020 (amending Law 145/2018) provided for the entry into force – as of 1 January 2020 – of a digital services tax (DST).
With Circular 3/E of 23 March 2021, the Italian Revenue Agency provided clarifications regarding DST, taking into account the implementation rules as set out in the provision of 15 January 2021.
