The Revenue Agency announced the launch of a web system to communicate online sales through an electronic interface provided for by art. 13 of Law Decree no. 34/2019 (see in this regard our newsletter "Italy requires new VAT obligations for online marketplaces" of last June).
It should be noted that the original deadline was scheduled for July 2019, but it has been modified by the Law of Conversion no. 58/2019 and subsequently ruled by the Provision of the Director of the Revenue Agency July 31st, 2019, no. 660061. The communication must be executed on a quarterly basis, by the end of the month following each quarter, and the first one must be executed by October 31st, 2019.
As regards the subjective perimeter, both established and non-established operators are required to send the communication (the latter are required to identify themselves directly for VAT purposes or appoint a tax representative to carry out such obligations).
As for the objective profiles, in the light of the current legal framework and the implementing provisions, the first communication should include:
- distance sales of any kind of goods carried out between 1 May and 30 September 2019;
- distance sales of electronic products (i.e. mobile phones, tablets, computers and laptops) carried out between 13 February and 30 April 2019.
Please note that the communication must indicate the relevant data of distance sales and in particular, for each supplier, the identification data (including the individual identification code used to make the sales, the residence or domicile, the tax identification number, if any, the e-mail address), the total number of units sold in Italy and the value of sales in Italy (which, at the choice of the taxpayer, can be alternatively represented by the total amount of sales prices or the average sales price).
The Revenue Agency has also confirmed the provisions in terms of liability in the event of failure to transmit the communication, or transmitting incomplete data, reiterating that the manager of the marketplace will be considered liable for VAT in relation to these transactions. However, two reliefs are envisaged:
- in the event of failure to transmit the data, the operator may prove that the VAT has been duly paid by the supplier;
- in the event of incomplete data being sent, the operator may document that he has taken all the necessary measures for the correct collection and identification of the data included in the online marketplace.
Please contact your usual CMS advisor for further information.