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January 15, 2021
Italian Government announces deferrals for DST payments for 2020
On 15 January 2021, the Italian Government published a press release setting out, among others, a deferral of the forthcoming Italian Digital Services Tax (DST) payment deadlines. These measures will be implemented by a Law Decree, which is expected to be issued shortly.
According to the press release, the Law Decree will provide that for the first year of application of the Italian DST (i.e., financial year 2020):
In addition, on 16 December 2020, the Italian Tax Authority published an Implementation Draft Decree for public consultation, which contains certain guidelines for the application of the DST. It is expected that a final version of the Draft Decree will be released in the next few weeks, following the consultation process.
For additional information with respect to this Alert, please contact the following:
Studio Legale Tributario, Rome
Studio Legale Tributario, Milan
Studio Legale Tributario, Treviso
Studio Legale Tributario, Turin
Ernst & Young LLP (United Kingdom), Italian Tax Desk, London
Ernst & Young LLP (United States), Italian Tax Desk, New York