{"id":7308,"date":"2019-10-21T17:38:19","date_gmt":"2019-10-21T15:38:19","guid":{"rendered":"https:\/\/it.andersen.com\/reporting-of-the-online-transaction-to-tax-authority\/"},"modified":"2020-06-11T18:04:16","modified_gmt":"2020-06-11T16:04:16","slug":"reporting-of-the-online-transaction-to-tax-authority","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/reporting-of-the-online-transaction-to-tax-authority\/","title":{"rendered":"Reporting of the online transaction to tax authority"},"content":{"rendered":"<p>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.<\/p>\n<p>Taxpayers that must comply with this reporting obligation are the ones that manage online platforms, Marketplace and other similar.<\/p>\n<p>Operators online selling that manage only the payments, catalogs, advertising and that redirecting users to another platform or Marketplaces aren&#8217;t considered \u201cfacilitating subject\u201d as falling within the scope of the law.<\/p>\n<p>Direct sellers are excluded from online selling communication.<\/p>\n<p>Domestic and foreign taxpayers are obliged to report on a basis, quarterly for each supplier:<\/p>\n<ul>\n<li>Company name or company personal data;<\/li>\n<li>Number of units sold in Italy;<\/li>\n<li>The choice of the taxable person for the products sold in Italy.<\/li>\n<\/ul>\n<p>If the designated subject doesn\u2019t 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.<\/p>\n<p>The first online reporting is scheduled for October 31<sup>st<\/sup> and taxpayers must communicate:<\/p>\n<ul>\n<li>The transactions completed through an online platform for the period May 1<sup>st<\/sup> &#8211; September 30<sup>th<\/sup>;<\/li>\n<li>The transactions completed through an online platform of electronic products such as smartphones, computers, etc. for the period February 13<sup>th<\/sup> &#8211; April 30<sup>th<\/sup>.<\/li>\n<\/ul>\n<p>Please do not hesitate to reach out to professionals at Andersen &amp; Legal Italy for further assistance on this subject.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":8218,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7308"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=7308"}],"version-history":[{"count":0,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media\/8218"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=7308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=7308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=7308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}