On 15 January 2021 the Italian Tax Authority published an implementing regulation containing specific guidelines for the application of the new Italian Digital Services Tax (DST). The guidelines set out, among others, information on the methods of payment for non residents and a deferral of the payment deadlines.
In more details, the new deadlines for the first year of application of the Italian DST are established as follows:
- the deadline for the payment of the DST for financial year 2020, which would ordinarily be due on 16 February 2021, is deferred to 16 March 2021.
- the deadline for the filing of the DST return for financial year 2020, which would ordinarily be due on 31 March 2021, is deferred to 30 April 2021.
CONTACTS
For additional information, please contact the following:
Avv. Claudio Cipollini claudio.cipollini@rclex.it