Back in May 2019, the Italian government issued a Decree stating that marketplaces would need to report information related to their sellers activities under certain conditions, if failed to provide such information they would become liable for unpaid VAT1. The first deadline was set to 31 Juyly and then postponed to 31 October 2019. As the deadline approaches, it is important for those it effects to understand the implications and necessary steps to follow. The deadline applies for all remote sales of any type of goods, irrespective of their unit value. To clarify, this includes sales made in the second and third quarters of 2019.
Source: globalvatcompliance.com
