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.

Scarica allegato

Franco Pozzi

Chartered Accountant

Simona Zangrandi

Chartered Accountant