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articleSection"> <div class="row"> <div class="col-12 col-md-12"> <div> <h1 class="articleTitle">Draft Italian Budget 2025 broadens the scope of the Italian digital service tax </h1> <div class="authorDate">Wednesday 13 November 2024</div></div> </div> </div> <p style="margin-bottom:11px"><strong>Francesco Cardone</strong><br /><em>Alma LED, Milan</em></p><p><a href="mailto:francesco.cardone@alma-led.com">francesco.cardone@alma-led.com</a></p><p></p><p>Italy’s digital services tax (DST) could undergo its most significant transformation since its introduction in 2020. Initially conceived as a tax targeted at large multinational technology companies, the <a name="_Hlk181638527">2025 Draft Italian Budget </a>drastically broadens the DST's scope, extending its application to resident and non-resident digital enterprises irrespective of their revenue. This means that any entity generating revenue from qualifying digital services within Italy would be subject to the three per cent digital services tax. This evolution presents challenges for businesses operating in the digital space.</p><p>For the sake of clarity, this proposal is part of the 2025 Draft Italian Budget and may be subject to change before its final approval, which is expected to take place by 31 December 2024. In any event, the Italian DST will be repealed once the Organisation for Economic Cooperation and Development’s (OECD) Pillar One provisions are implemented.</p><h2>The initial phase (2020–2024): a targeted approach</h2><p>The Italian DST was first introduced in 2020 (Law No 145/2018 and Law No 160/2019), modelled on the European Commission’s proposed DST directive (the ‘EU DST Proposal’). This initial design, which is currently in force, targets large corporations meeting specific revenue thresholds. The Italian DST applies to resident and non-resident entities, which meet, individually or at a group level, the following conditions, in regard to the previous calendar year:</p><ul class="include-chevron"><li>total worldwide revenue not lower than €750m; and</li><li>total revenue deriving from qualifying digital services provided to users located in Italy of no lower than €5.5m.</li></ul><p>In line with the EU DST Proposal, the Italian DST applies to revenue derived from the provision of the following digital services provided to users located in Italy (qualifying digital services):</p><ul class="include-chevron"><li>the placement on a digital interface of advertising targeted at the users of that interface;</li><li>the making available to users of a multi-sided digital interface, which allows users to find other users and to interact with them, and which may also facilitate the provision of underlying supplies of goods or services directly between users; and</li><li>the transmission of data collected about users and generated by users’ activities on digital interfaces.</li></ul><p>The following services do not qualify as digital services for Italian DST purposes (excluded digital services):</p><ul class="include-chevron"><li>the direct supply of goods or services in the context of a digital intermediation service;</li><li>the supply of goods or services that are ordered online via the website of the supplier of such goods or services and where the supplier does not act as an intermediary;</li><li>the making available of a digital interface where the sole or main purpose of making the interface available is for the entity making it available to supply digital content to users or to supply communication services to users or to supply payment services to users;</li><li>the making available of a digital interface utilised to manage certain banking and financial services, as well as the transmission of data from the providers of such services; and</li><li>the activities related to the organisation and management of digital platforms for the exchange of electric energy, gas, environmental certificates and fuels, as well as the transmission of the related collected data and any other related activities.</li></ul><p>As indicated by recital 9 in the EU DST Proposal, the DST should apply only to revenue resulting from the provision of digital services that are largely reliant on user value creation. Therefore, the reason for the above exclusions should relate to the minor contribution of the users to the process of value creation.</p><h2>The potential shift: expanding the scope to small and medium-sized digital enterprises</h2><p>The 2025 Draft Italian Budget marks a pivotal shift. The key change is the removal of the revenue thresholds related to the DST. This means that any entity generating revenue from qualifying digital services within Italy would be subject to the three per cent tax, irrespective of its revenue. This significant expansion, if enacted, will dramatically increase the number of businesses impacted by the tax, extending far beyond the initial focus on large multinational corporations.</p><p>This potential expansion creates several challenges, as follows:</p><ul class="include-chevron"><li>a compliance burden will be placed on small and medium-sized enterprises (SMEs): the broadened scope will place a significant burden (dedicated accounting records, DST returns and DST payments) on SMEs, many of whom lack the resources to navigate complex tax regulations;</li><li>concern regarding the definitions of ‘qualifying digital services’ and ‘excluded digital services’: precise definitions and clear guidelines are crucial to avoid ambiguity and disputes. Despite some clarifications provided by the Italian tax authorities, there is still a need for clear interpretation of the law; and</li><li>double taxation concerns: the Italian tax authorities have clarified that the DST qualifies as an indirect tax and, as such, it is not covered by the tax treaties concluded by Italy. However, the DST is deductible for corporate income tax (known as<em> imposta sul reddito sulle società</em> or IRES) and regional business tax (known as <em>imposta regionale sulle attività produttive</em> or IRAP) purposes in the year of the payment of the DST.</li></ul><h2>Conclusion</h2><p>The 2025 Draft Italian Budget could drastically broaden the scope of the Italian DST, extending the application to any resident and non-resident digital enterprise providing qualifying digital services to users located in Italy, irrespective of the level of revenue generated. It is advisable to stay updated in regard to the 2025 Italian Budget as it progresses through the approval stages, so as to be as prepared as possible to take the necessary steps to comply with the obligations introduced by any changes.</p><p></p><p></p><p></p><p></p><p></p><p></p><div class="row"> <div class="col-md-12"> </div> </div> </div> <ul class="share"> <li> <a data-href="https://twitter.com/intent/tweet?url=https://www.ibanet.org/Draft-Italian-Budget-2025-broadens-scope-of-Italian-digital-service-tax" target="_blank" class="fab fa-twitter"></a> </li> <li> <a href="https://www.facebook.com/sharer/sharer.php?u=https://www.ibanet.org/Draft-Italian-Budget-2025-broadens-scope-of-Italian-digital-service-tax" target="_blank" class="fab fa-facebook-f"></a> </li> <li> <a href="https://www.linkedin.com/shareArticle?mini=true&url=https://www.ibanet.org/Draft-Italian-Budget-2025-broadens-scope-of-Italian-digital-service-tax" target="_blank" class="fab fa-linkedin-in"></a> </li> </ul> </div></div></div> <div class="container"> <div class="yCmsContentSlot row"> </div></div> <div class="container"> <div class="yCmsContentSlot row"> </div></div> <div class="container"> <div class="yCmsContentSlot row"> </div></div> <div class="container"> <div class="yCmsContentSlot row"> </div></div> <div class="container"> <div class="yCmsContentSlot row"> </div></div> </div> <div class="bg-light border-top printOff"> <footer class="py-5"> <div class="container"> <div class="row"> <div class="yCmsContentSlot"> <div class="yCmsComponent w-100"> <div class="content"><style type="text/css">footer, .footer-bottom {background: #01277a !important;} .footer-bottom p, footer p, footer address ,footer li, footer a, .footer-bottom a {color: #FFFFFF!important; 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