- Italy’s 2026 Budget Law introduces a new annual AgCom contribution, extending to a broad range of digital, media, and platform activities, including non-resident businesses with Italian-connected revenues.
- The levy applies to revenues from activities such as electronic communications, postal/courier services, audiovisual, publishing, and digital intermediary services, even if booked outside Italy.
- Businesses must segment and source Italian revenues using consistent, auditable methods, adding operational complexity.
- Rates vary by activity: 0.2% for digital/media/platforms, 0.14% for telecoms, 0.16% for postal/courier, and 0.05% for rights marketing/intermediation; filing is mandatory, with penalties for non-compliance.
- The AgCom levy overlaps with VAT and the Digital Services Tax, resulting in cumulative taxation on the same revenue streams.
Source: vatcalc.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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