Reporting of the online transaction to tax authority

The art. 13 of the law 34/2019 ( also called Decreto Crescita) has introduced a new legal reporting obligation for the taxpayers that facilitate selles through an electronic interface such as Marketplace or similar.

Taxpayers that must comply with this reporting obligation are the ones that manage online platforms, Marketplace and other similar.

Operators online selling that manage only the payments, catalogs, advertising and that redirecting users to another platform or Marketplaces aren’t considered “facilitating subject” as falling within the scope of the law.

Direct sellers are excluded from online selling communication.

Domestic and foreign taxpayers are obliged to report on a basis, quarterly for each supplier:

  • Company name or company personal data;
  • Number of units sold in Italy;
  • The choice of the taxable person for the products sold in Italy.

If the designated subject doesn’t comply with the communication above, and the tax authority finds out that some of the distance sales-related VAT due by the sellers was not paid, then the former becomes liable along with the seller for the unpaid VAT.

The first online reporting is scheduled for October 31st and taxpayers must communicate:

  • The transactions completed through an online platform for the period May 1st – September 30th;
  • The transactions completed through an online platform of electronic products such as smartphones, computers, etc. for the period February 13th – April 30th.

Please do not hesitate to reach out to professionals at Andersen & Legal Italy for further assistance on this subject.