Digital tax, after extending the time limit stipulated in Decree-Law No. 3/2021, Internal Income publishes the ruling on the tax on digital services 2021. Who pays, how to calculate and ads: an overview of the instructions.
Digital tax, The instructions Relative operative all ‘A tax on digital services: In the Measure DellRevenue Agency Dated January 15, 2021 which provides the ground rules for 3% tax.
The revenue saving comes next Extended deadline To pay the digital tax and proportional admission. And the Decree 3/2021In addition to postponing the resumption of collection activities, to postpone the payment deadline to March 16, 2021 and the deadline for the announcement to April 30.
Ma What is digital tax and who pays the new A tax on digital services? This is the tax on digital economy services inspired by Suggested guidance COM (2018) 148 final. Looking forward to your appearance Web taxes in EuropeItaly has its own country Tax on online services.
Persons subject to digital tax tax They are commercial operators, including non-residents, who in the year in which the tax assumption arose, anywhere in the world (individually or at the group level) revenue of at least 750,000,000 euros, of which at least 5,500,000 In the territory of the state.
Starting from analyzing the The tax base for the digital tax And the instructions in the ruling published by the Revenue Agency on January 15, 2021, we are assessing Calculation rules The new tax on digital services.
Digital Tax, Digital Services Tax 2021: Instructions in Providing Revenue Agency
After general consulting and gathering suggestions from professionals, operators and trade associations, the Provision of Revenue Agency on January 15, 2021 It officially kicks off Digital tax italiana.
L ‘3% digital service taxUnder the 2019 budget law, and it was subsequently modified by a maneuver the following year. The revenue clause, which follows the extension of the payment deadline and the submission of the subsequent declaration, clarifies the rules and Items required for payment.
What it was defined as Italian web tax, Applicable to supplying Digital services:
- Posting on a digital interface for advertisements targeted to users of the same interface;
- Provide a multi-party digital interface that allows users to communicate and interact with each other, also in order to facilitate the direct supply of goods or services;
- Transfer of data collected from users and created by using a digital interface.
Among the points analyzed by the Revenue Agency i Cases of exclusion. The following services and related additional services remain outside the scope of digital tax:
- The direct supply of goods and services, as part of the digital mediation service;
- The supply of goods or services requested through the website of the supplier of those goods and services, when the supplier does not perform the functions of an intermediary;
- Providing a digital interface whose exclusive or main purpose, in terms of the revenues generated, is to provide the users of the interface, by the person who manages the interface itself, with digital content, communication services o payment services.
- Provide a digital interface used to manage, for example: interbank settlement systems; Trading platforms or trading systems for regular insiders; Consultation activities in the field of participatory investment, and if they facilitate the granting of loans, brokerage services in participatory financing; Wholesale trade venues Central counterparts are central warehouses
- Transfer of data by persons providing the above services;
- Carry out activities to organize and manage platforms remotely for the exchange of electricity, gas, environmental certificates and fuels, as well as transmit the relevant data collected on them and any other related activity.
- Revenue Agency – saving January 15, 2021
- The tax on digital services referred to in Article 1, paragraphs 35 to 50 of Law No. 145 amended under Article 1, Paragraph 678 of Law No. 160- Methods of application
Digital peace, who pays? Digital Services Tax are subject to tax
I am Subject to digital tax payment Business operators who during the calendar year preceding the year in which the tax condition arose:
- They are aware anywhere in the world, individually or collectively at group level, a lump sum Proceeds of not less than 750,000,000 euros;
- They receive in the same period, individually or collectively at the group level, an amount Revenue from digital services of at least 5,500,000 euros in the territory of the state.
Digital Tax Calculation at 3%: Determine taxable revenue based on the device’s IP address
The Calculate digital tax It is obtained through an application3% rate ai Taxable revenue. The amounts received during the calendar year by each taxable person are included in determining the tax due.
in order to Determine the tax base, The Revenue Agency ruling states that a Taxable revenue Total costs incurred in supplying digital services, net of VAT, and other indirect taxes are assumed.
In determining the tax base, the revenues generated from digital services provided to nationals, residents and non-residents alike in the territory of the state, who are considered under the control, control or control of the same person under control in accordance with Article 2359 of the Italian Civil Code, must not be taken into account. Yearly calendar.
To calculate taxable revenue on digital services related to Internet adsDisclosure of fees charged by taxable persons for digital services who deal with placing targeted advertising content on third-party websites, and fees charged by taxable persons who host advertising content.
As for Digital interfaces That allows communication with users, and recording of fees paid by users of the multilateral digital interface, except for those paid for selling goods or providing services.
Once again, regarding Digital data transfer services Collected from users and created by using a digital interface, in determining the tax base, fees from transmission are recognized against data obtained from user activity on digital interfaces.
The Total taxable revenueFor the purposes of calculating the tax on due digital services, it is the product of the total revenue from digital services everywhere that each taxable person generates in a percentage representing a portion of these services related to the state’s territory.
Among the instructions given in the provision of the Revenue Agency on January 15, 2021, special attention is given to setting Criteria for service communication with the country’s territory.
Revenue is subject to tax if the user of the digital service is located in the country’s territory. For online advertising services, a user is considered to be in the country’s territory if the ad appears on his device when using it in the country’s territory.
Standard for access and location within the country is the shared line also for additional taxable digital services.
The Settlement in Italian territory From machine basedIP address From the same.
Digital Taxes, Payment Date, and Advertising: Extending Deadlines for 2021
I turn to the rules regarding Pay the digital tax And for sending the relative advertisement, please note that Decree 3/2021 On the condition of extension, by bringing:
- The The deadline for paying the tax is March 16, 2021, Instead of the usual February 16 deadline;
- The The deadline for declarations is April 30, 2021Instead of the regular March 31 deadline.
Payment must be made with F24, Using tax codes that will be created with a subsequent decision by the Revenue Agency.
I am Non-residents Those who do not have a current account in a bank or post office branch located in Italy and who cannot pay using the F24 form, pay by bank transfer:
- In favor of the state budget in Chapter 8 – Chapter 1006 (IBAN code IT43W0100003245348008100600),
- Indicate the tax code, tax code, and reference year as the reason for the transfer.
Subsequent judgment is expected from internal revenue for the tax return form on digital services for 2021.
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