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Italy: Digital Services Tax takes effect
2/5/2020
Italy’s Digital Services Tax (DST) took effect 1 January 2020. The tax is imposed at a rate of 3% on revenues generated from certain B2B and B2C digital services provided to Italian customers. It applies to companies with worldwide revenues of at least 750 million euros and revenues from qualifying digital services in Italy of at least 5.5 million euros.
Businesses with operations in Italy have until the end of 2020 to determine whether or not they fall within these thresholds.