The Italian tax authorities in late July 2019 issued an implementing decree regarding the tax reporting requirements for remote (distance) sales.
Implementing Decree no. 660061/2019 (31 July 2019) addresses the reporting requirements for all taxable persons. For these purposes, the term “taxable persons” applies whether or not the persons are residents of Italy, if they facilitate through the use of electronic interfaces—including marketplaces, platforms, portals, or similar devices—remote sales into the EC or remote sales of imported goods.
Source KPMG
