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Tax Pills

Italy’s Ministry of Economy and Finance announces the postponement of the Digital Service Tax Deadlines

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More time for companies to weight and compile their digital tax bills to the Revenue Agency. In fact, Italian Economy and Finance Ministry has recently announced the extension either of the first payment deadline by two months, to May 16, and of the tax filing deadline, stretched to June 30, instead of April 30. Indeed, the Government had already postponed both deadlines by 28 days after the companies concerned, active in the digital economic sector, signaled mounting difficulties in fixing what they owed because of tightest deadlines. However, as stated by the Ministry of Economy and Finance, the new payment and filing dates will apply every year, not just in 2021.

The EU and digital taxes - The Italian web tax is by no means an isolated option in Europe. That’s because in the absence of immediate measures on digital taxation at EU or global level, some Member States have decided to implement national initiatives, whilst others have announced plans to wait for international solutions. Anyway, many of the national digital taxes enacted till now have features in common with the 2018 Commission proposal, such as the global threshold and the tax basis.

Hungary - An advertisement tax was introduced in 2014, on the turnover from broadcasting or publication of advertisements, with several progressive tax rates ranging from 0 % to 50 %. Then, Hungary replaced these progressive rates with two rates: a 0 % rate for the part of the taxable revenues below HUF100 million (approximately €312 000) and a 5.3 % rate for the part of the taxable amount higher than the aforementioned threshold. Hungary then raised again the latter to 7.5 % for taxpayers with sales revenues from advertising exceeding HUF100 million. However, Hungary suspended the tax temporarily by setting its rate to 0 % between 1 July 2019 and 31 December 2022.

Slovakia - The Slovakian tax, which covers income obtained by digital platforms and websites for intermediating services in transport and accommodation, was introduced in 2017. Effective from 1 January 2018, this tax considered these businesses to have permanent establishments in Slovakia and therefore eligible to pay a 21 % corporate tax rate.

France - On 24 July 2019, the French Digital Services Tax (DST) became law, applying from January 2019. The tax will apply to companies with global digital turnover of more than €750 million and digital turnover of more than €25 million in France. It covers targeted online advertising, the management and sale of user data for advertising and connecting users through digital platforms. It is applied at a 3 % rate on the gross revenues generated by those digital activities where French users play a major role in value creation.

Italy - The Italian web tax applies to digital business-to-business transactions and is due by residents and non-resident enterprises. It applies to companies providing more than 3 000 transactions annually at a rate of 3 %, levied on the service fees charged. This tax covers companies with total worldwide revenues of €750 million and revenues of at least €5.5 million obtained from digital services provided in Italy. These services, which generate taxable revenues, include targeted advertising on a digital interface, linking users of multi-sided digital interfaces, and transmitting user data generated from the use of platforms. It will be repealed once an international solution is agreed.

Austria - The Austrian DST, adopted in 2019, is effective as of 1 January 2020. It applies to companies with global turnover of €750 million or more, and a national turnover of at least €25 million. Revenues from domestic online advertising services are liable for taxation when they are targeted at Austrian users. The tax rate has been set at 5 %.

Indeed, other countries, such as Belgium and Spain, have made adoption of similar national initiatives, though still in stand-by, whilst both the Czech republic adopted a 7 % DST. The same path has been followed by the Slovenian government.

Stefano Latini