In accordance with the European Union (EU) Directive no. 2017/2455, as from 1 January 2021, the responsibility for the payment of Value Added Tax (VAT) on distance sales (sales to European consumers via the internet) of goods will be the marketplace operators, with the aim of combating VAT fraud. A marketplace operator is a taxable person who facilitates (under certain circumstances) distance sales of goods through an electronic interface, such as a marketplace, a platform, a portal or similar means.
The Italian Government (through Law Decree no. 34/2019) introduced the obligation for marketplace operators to report transactions facilitated through such platforms to the Italian Revenue Agency as from 2019 until the end of 2020.