- Online platforms will exchange information between tax administrations in the e-commerce, rental, services, and transportation sectors.
- Platform operators in Italy and certain conditions for non-EU operators must provide data on sales and services by users through their sites and apps to the Revenue Agency by January 31, 2024.
- The Italian tax authorities will share this information with other EU countries by February 29, 2024.
- The directive Dac7 on automatic exchange of income information for users selling products or providing services through digital platforms becomes operational.
- The obligation to communicate applies to e-commerce, rental of real estate, personal services, and rental of any means of transportation.
- Large hotel accommodation providers and small advertisers are exempt from the communication obligation.
- Platform operators in Italy or with a stable presence in Italy must communicate the data, while exempt operators must send a “Communication of absence of data to be communicated.”
- Foreign Platform Operators (Fpo), such as operators facilitating the rental of properties in Italy, are also required to communicate data to the Revenue Agency.
- Platform operators must communicate the information by January 31 of the following year, with the first information for 2023 to be communicated by January 31, 2024.
- The Revenue Agency and other EU authorities will share seller data within two months after the communication period ends.
- The first exchange will take place by February 29, 2024.
Source: agenziaentrate.gov.it
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.
