- An Italian tax court ruled that the Digital Services Tax (DST) does not apply to direct online sales made through a company’s own website.
- The case involved an online fashion/design retailer seeking a refund of DST paid for 2020–2022 on consignment-based direct sales.
- The court found the company was acting as the seller, not an intermediary, and did not provide a multilateral digital interface.
- It also noted the company bore the main commercial risks of the transactions.
- As a result, revenue from those direct sales was held outside the DST scope, and the refund claim was upheld.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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