- Italy’s 2025 Budget Law introduced changes to VAT and compliance, including Digital Service Tax (DST)
- The national threshold for annual revenue for digital service providers was removed
- Digital service providers with any level of revenue in Italy exceeding EUR 750 million globally are subject to DST
- Two new payment requirements for DST were introduced, including an advance payment by November 30 and full payment by May 16 of the following year
- Reporting requirements for DST remained the same, with annual returns due by June 30 of the following year
- The 3% DST applies to revenue from services like advertising on digital interfaces and user data transmission
- Companies providing in-scope services must comply with reporting, accounting, and payment obligations starting January 1, 2025.
Source: vatabout.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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