WEB TAX: payment and declaration submission

The Law Decree (DL 22.3.2021 n. 41), also called “Decreto Sostegni”, established the extension of the payment and the declaration deadline relating to the tax on digital services (also called Web tax), introduced in our system as of 1.1.2020 by Law 145/2018.

The new deadlines set by the legislator are:

  • 16 May of the following year for the tax payment;
  • 30 June of the following year for the declaration submission.

The tax must be plied for all companies which, individually or as a group, if they realize during the year:

  • total revenues of at least EUR 750 million;
  • revenues from digital services in the territory of the State (Italy) of at least EUR 5.5 million.

It is considered as taxable revenues:

  • digital interface (e.g. website, content aggregator) for advertising targeted to users;
  • multilateral digital interface (e.g., social network, forum, instant messaging services) that allows users to be in contact with each other, including the purpose of facilitating the direct supply of goods and services;
  • transmission of data collected and generated from users using a digital interface.

The tax due is equal to 3% based on the revenues earned during the year. It must be paid using the model F24.

For the fulfilment in corporate Groups, a specific company must be established for the declaration submission and the tax payment.