Italy’s digital services tax became effective January 1, 2020, with a sunset clause linked to the outcomes of the OECD’s Pillars (link to unofficial translation of Law 145/2018, as amended). Businesses that earn Italian digital revenues above certain thresholds are subject to the tax, and a traditional ‘nexus’ is not required. For FY 2020, the 3% tax must be paid by February 16, 2021 and a specific tax return must be filed by March 31, 2021.
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