The Legislative Decree No. 83 of the 25 May 2021 has implemented the VAT e-commerce package in Italy.
The provision No. 168315/2021 taken by the Director of the Tax Administration on 25 June 2021 provides further details.
The Operative Center in Pescara (Centro operativo di Pescara) has been identified as the competent office for carrying out the activities and dealing with the assessments related to Union One Stop Shop and Non-Union One Stop Shop (OSS), and Import One-Stop Shop (IOSS).
This decision has also defined details concerning: (i) registration procedures; (ii) monthly and quarterly returns; (iii) procedures to edit the data.
General information concerning the rules laid down by the VAT e-commerce Package in Italy can be submitted to Italian Tax Administration through the following email address: [email protected]
Tax Administration is also planning a webinar that will be (likely) held on 22 July 2021 and, meanwhile, economic operators can submit papers at: [email protected]
Source: Decision of the Director of the Tax Authority, No. 168315/2021 of the 25 June 2021
Gianni & Origoni
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