OrbitaxItaly Publishes Provisions for Implementation of Digital Services Tax Including One-Month Extension of Initial Payment and Return Deadlines
|Approved Changes|Italy
The Italian Revenue Agency published Provision no. 13185/2021 of 15 January 2021], which provides for the implementation the procedures for the collection of the 3% digital services tax (DST). Italy's DST entered into force on 1 January 2020, with taxable persons required to pay the DST by 16 February in respect of the preceding calendar year and submit the DST declaration (return) by 31 March…