A new reporting obligation has been implemented in Italy for all taxpayers that facilitate online sales between suppliers and online traders. The new obligation was introduced by article 13 of the 2019 Growth Decree (Law Decree n. 34 of 30 April 2019). On 31 July 2019 the tax authorities published the implementation rules related to the new obligations (Provvedimento n. 660061/2019).
Source: BDO