The latest addition to our series of brief insights into the workings of the UK and supranational bodies reviewing the taxation of digitalisation of business.
29 October 2024
Italy provides guidance on the meaning of "platform" and "vendor" for DAC7 reporting
The Italian tax authorities published Law Principle no. 3/2024 in order to clarify the perimeter of application of the concepts of ‘platform’ and ‘vendor’ referred to in its digital platform reporting (DAC7 implementation) law.
In the opinion of the Italian tax authorities, the communication is due in relation to all sellers carrying out ‘relevant activities’ through a platform, regardless of the cross-border nature of the activities carried out.
