A new reporting obligation has been implemented in Italy for all taxpayers that facilitate online sales between suppliers and online traders. The new obligation was introduced by article 13 of the 2019 Growth Decree (Law Decree n. 34 of 30 April 2019). On 31 July 2019 the tax authorities published the implementation rules related to the new obligations (Provvedimento n. 660061/2019).
According to the tax authority’s guidelines, such obligations apply to Italian resident and non-resident taxpayers that are considered a ‘marketplace provider’ that assists suppliers and customers through the use of electronic interfaces.
In such an electronic marketplace, a taxpayer is considered a marketplace provider if it participates, either directly or indirectly, in any of the following:
A taxpayer is not considered a marketplace provider when it is involved in only one of the following activities:
A taxpayer that is considered to be a marketplace provider must file a report electronically by the end of the month following each quarter (though the deadline for the quarter that runs from May-June 2019 is 31 October 2019). Marketplace providers must report the following information to the tax authorities:
BDO in Italy will keep you informed of any further developments related to this and other indirect tax matters and we would be happy to respond to any questions.