THE NEW ITALIAN TAX WEB
Waiting for an International resolution by the OECD, the Italian Budget Law For 2020 has set up, from January 1st 2020, the tax on digital services “Web Tax”.
This tax, is of the 3%, on taxable revenues (VAT excluded) realized each year by companies with overall revenues (including group revenues) greater then 750 million euros, of which at least 5,5 euros obtained with digital services supplied only in Italy.
The Web Tax concerns the advertising services call upon online user, the supply of goods and services by digital marketplace and the transfer of user data collected by digital platform.
This tax is applicable only to B2B relationships and not to services supplied by the companies to private users.
Our staff is available for any clarification.