Italy requires new VAT obligations for online marketplaces

Article 13 of Law Decree no. 34/2019, Parliament to convert by law by June 2019, introduces new obligations of an informative nature for taxable persons who facilitate distance sales through an electronic interface, such as an online marketplace, a platform, a portal or similar means.

The new provision - which introduces a temporary regime, replacing the one set forth in art. 11-bis, paragraphs 11-15, of Decree Law no. 135/2018, relating to obligations related to distance sales of mobile phones, tablets, computers and laptops - was adopted in view of the implementation of Directive 2017/2245/EU, which is scheduled to begin in 2021. 

Specifically, this requirement applies to distance sales of all kind of goods, whether imported or sold within the European Union.

The obligation relates to the execution of a periodic communication that shows the relevant data of distance sales and in particular, for each supplier, the identification data, the total number of units sold in Italy and the value of sales in Italy (which, at the taxpayer’s choice, may be represented by the total amount of sales prices or the average sales price).

The methods of making the communication will be defined by a provision of the Director of the Revenue Agency soon to be issued. It has already been established by the provision in question that the communication must be sent within the month following each quarter and that the deadline for sending the first communication is scheduled for July 2019.

Moreover, the law under discussion contains a rule, the impact of which could have far more significant consequences for the managers of the marketplaces. In fact, it is provided that in cases in which they fail to transmit the requested data, or transmit them incompletely, they are considered liable for VAT in relation to these transactions, unless they demonstrate that the VAT has been correctly paid by the person who carried out the distance sales.