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Italian Budget Law for 2020 introduced a 3% digital service tax on revenues deriving from certain digital services provided to users located in Italy, which applies to entities that meet certain revenue thresholds. Italian DST applies beginning 1 January 2020, without the need for any ministerial implementing decree, and will be repealed once measures agreed at international level to tax the digital economy enter into effect (sunset clause).


Discover more: Italy taxes the digital economy 


Authored by:

Paolo Ruggiero

Francesco Cardone




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Article tags

Digital Tax | Italy

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