Italian Revenue Agency Clarifies Amended DST Returns

The Italian Revenue Agency published Legal Ruling No. 2/2026 concerning the Digital Services Tax (DST) that applies to large businesses with global revenue of at least EUR 750 million that generate income in Italy from digital services like targeted advertising, digital user interfaces, and data transmission. The ruling addresses a taxpayer's request for clarification on whether it is legally permissible to submit a supplementary declaration (amended return) for the Digital Services Tax if t…