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Digital Services Tax 2025: Payment Code, Who Must Pay, and Key Deadlines

  • The Italian Revenue Agency has introduced tax code “2703” for the 2025 Digital Services Tax (DST) advance payment.
  • This new code standardizes and simplifies DST payment procedures for digital and online intermediation businesses.
  • DST applies to companies with over €750 million in global revenue and at least €5.5 million from digital services in Italy.
  • The tax mainly targets large digital operators with significant economic presence in Italy.
  • Professional firms must update their procedures to comply with the new DST payment requirements.

Source: commercialistatelematico.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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