Italy has published Law No. 207 of 30 December 2024 on the State Budget for 2025 and the multi-year budget for 2025-2027. One of the key measures of the Budget is the elimination of the Italian revenue threshold for the 3% digital services tax (DST). Under the prior rules, The DST applied to both resident and non-resident service providers meeting the following conditions at the company or group level on an annual basis:
- Total global revenue of at least EUR 750 million; and
- Total revenue fr…