Italy marketplace reporting obligation

A new reporting obligation has been implemented in Italy for all taxpayers that facilitate online sales between suppliers and online traders. The new obligation was introduced by article 13 of the 2019 Growth Decree (Law Decree n. 34 of 30 April 2019). On 31 July 2019 the tax authorities published the implementation rules related to the new obligations (Provvedimento n. 660061/2019).

According to the tax authority’s guidelines, such obligations apply to Italian resident and non-resident taxpayers that are considered a ‘marketplace provider’ that assists suppliers and customers through the use of electronic interfaces.

In such an electronic marketplace, a taxpayer is considered a marketplace provider if it participates, either directly or indirectly, in any of the following:

The determination of the general terms under which the supply of goods is made;
The collection of payments made from a customer;
The order process or the delivery of the goods.

A taxpayer is not considered a marketplace provider when it is involved in only one of the following activities:

Processing the payments of the supply of goods;
Listing or advertising of goods;
Redirecting or transferring customers to other electronic interfaces where goods are offered for sale, without any further involvement in the supply.

A taxpayer that is considered to be a marketplace provider must file a report electronically by the end of the month following each quarter (though the deadline for the quarter that runs from May-June 2019 is 31 October 2019). Marketplace providers must report the following information to the tax authorities:

Their name or complete personal data;
Their residence or domicile;
Their tax identification code, where it exists;
Their e-mail address;
The total number of items sold in italy;
The total sales price for items sold in Italy or, alternatively, their average sale price.

BDO in Italy will keep you informed of any further developments related to this and other indirect tax matters and we would be happy to respond to any questions.

Lorenza Casari
lorenza.casari@bdo.it