Ministero dell'Economia e delle Finanze

The Ministry of Economy and Finance announces that a bill that is currently being drafted will include a provision that sets new deadlines for the payment and for the filing of the tax return of the Digital Services Tax introduced with Law no. 145 of 30 December 2018, article 1, paragraphs 35 to 50.
The amendment sets the new deadlines for the payment and the filing of the tax return respectively at 16 May and 30 June of the calendar year following the one in which taxable revenues are generated.
The new deadlines for the payment and filing obligations will also apply to the first application of the tax, in place of those recently extended, respectively at 16 March 2021 and 30 April 2021, by Law Decree no. 3 of 15 January 2021.