- Italy amended its Digital Services Tax (DST) in 2025.
- The amendment expands the scope of entities subject to taxation.
- The DST was introduced in 2019 to tax revenues from digital services gained in Italy.
- The amendment aims to address concerns about tax planning strategies of multinational companies.
- The DST applies to taxpayers who conduct business activities, regardless of their residence.
- The DST applies to services rendered in Italy.
- The DST requires non-resident taxpayers to identify themselves with a fiscal code.
- The DST previously required taxpayers to exceed certain revenue thresholds.
- The amendment removed the revenue threshold requirement.
- The DST applies a 3% excise duty on gross taxable revenue.
Source: vatabout.com
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.
