In Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply).
Source IBFD (Paid access)
Click on the logo to visit the website
Latest Posts in "Italy"
- New VAT Regime for International Transport: Interpretative Doubts on Intermediaries’ Non-Taxability
- Mandatory Integration of POS and Telematic Registers for Electronic Payment Data Transmission from 2026
- Same Tax Regime for Consortium and Members in Contract Execution, Rules Italian Supreme Court
- New VAT Regime for International Transport: Assonime Calls for Broader Exemption to All Intermediaries
- VAT Rules for Spare Parts Supply: Delivery Penalties Do Not Reduce Taxable Base
