Among the measures to combat VAT evasion contained in the 2023 Budget Law are the new obligations imposed on managers of electronic platforms that facilitate online sales. The managers of the electronic platforms will have to communicate the data relating to the suppliers and the operations carried out to the Revenue Agency. The fulfillment will be limited to sales to private consumers of movable property, existing in the territory of the State, the identification of which will be entrusted to a decree of the Minister of Economy and Finance.
Source: ipsoa.it