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Italy Expands VAT Reporting Requirements to Include E-Commerce Facilitators

Robert Sledz  

· 5 minute read

Robert Sledz  

· 5 minute read

On April 30, 2019, Italy published Law Decree No. 34 in the official gazette, which implements the European Commission’s December 11, 2018 proposed amendments to Directive 2017/2455 of December 5, 2017 regarding certain VAT obligations for supplies of digital services. Italy’s Ministry of Economy and Finance (MEF) issued a public consultation on the December 2018 amendments on December 14, 2018, and public comments were due in writing to the MEF by February 20, 2019.

Article 13 of Law Decree No. 34 ensures that online marketplaces play their part in the fight against tax fraud, and to ease administrative burdens for businesses selling goods online. Electronic interfaces (e.g., marketplaces) that facilitate e-commerce transactions in Italy will have to report the following information to the Italian tax authorities for each supplier, on a quarterly basis, starting in July 2019:

  • Name.
  • Residence or domicile.
  • Email address.
  • Total number of units sold in Italy, including (i) total sales prices, or (ii) average sales prices.

The foregoing reporting requirements apply until December 31, 2020, according to Article 13(5) of Law Decree No. 34.


On February 12, 2019, Italy published Law No. 12 of February 11th in the official gazette, to implement Article 2 of EU Directive 2017/2455. The VAT amendments apply from February 12, 2019.

Article 11bis(11-15) of Law No. 12 of February 11th amends Italy’s VAT Code to address distance sales of goods – performed online – from non-EU countries. An Italian-resident that facilitates a sale of covered electronics (i.e., mobile phones, gaming consoles, tablets, and laptops) through an electronic interface (e.g., an online marketplace, platform, or portal) from a non-EU member state shall be treated as if they had received and delivered the underlying goods themselves for Italian VAT purposes, so long as the value of the goods does not exceed €150. The foregoing rules also apply to transactions carried out wholly within the EU by non-EU suppliers of the covered goods.

Editor’s Note: Italy has not yet transposed Article 1 of EU Directive 2017/2455, which EU member states had until December 31, 2018 to implement. According to Article 1, the place of supply of telecommunications services, radio and television broadcasting services, and electronically supplied services to a non-taxable person is the place where that person is established, has his permanent address, or usually resides, subject to certain exceptions.

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