- Italy’s Budget Law for 2025 broadens the scope of the Digital Services Tax (DST)
- The revenue threshold for entities to fall within the DST scope is eliminated
- An advance payment obligation is introduced under the new rules
- Entities with worldwide revenues of at least EUR 750 million will be subject to DST
- Taxpayers must make an advance payment of 30% of the tax due by 30 November
- Final balance of tax due must be paid by 16 May of the following year
- DST rules in Italy may be repealed once global consensus is reached on Pillar One
- Entities in Italy should monitor developments related to Pillar One and comply with DST rules
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
