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Italy: Updates on Deadline Extension and Submission Methods for Digital Platform Operators

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The Italian Revenue Agency issued Provision No. 22931/2024, which includes two key updates regarding the mandatory automatic exchange of information (AEOI) on financial accounts for digital platform operators under EU Directive 2021/514 (DAC7):

 

  1. Deadline Extension:

The deadline for digital platform operators residing in Italy and qualifying non-EU foreign operators (FPOs) to submit data to the Tax Agency on sales of goods and services made through their platforms related to 2023 has been extended from January 31 to February 15.

 

  1. Clarification on Submission Methods:

The provision offers clarification on the methods for submitting information in XML format.

 

 

Source: agenziaentrate.gov.it

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