The Italian Ministry of Economy and Finance recently published Judgment No. 292, issued by the Tax Court of Milan on 20 January 2026 regarding online sales that fall within the scope of Italy's 3% Digital Services Tax (DST). Introduced in 2020, the Italian DST applies to revenue derived from:
- Advertising on a digital interface targeted to users of the same interface;
- A multilateral digital interface that allows users to interact in order to facilitate the direct supply of goods or services;…