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Articoli Correlati: digital services - VAT - tax place

On the impetus of the European delegation law 2018 (law n. 117/2019), the government has been delegated to implement the provisions contained in art. 1 of Directive no. 2017/2455/EU, which should have been transposed by 31 December 2018, to be in force from 1 January 2019, but which instead will apply only from the day following that of publication of the legislative decree transposing the E.U. Directive in the Official Journal inherent to some simplifications on the identification of the tax place and on the method of applying VAT for digital services rendered in B2C relationships, that is, in favor of customers who are not VAT taxable persons. In particular, the territorial rules applicable for VAT purposes to the intra-E.U. supply of telecommunication, broadcasting and electronic services must change; an annual threshold of 10,000 euros will be introduced, below which the services are considered relevant in the country of the provider. The remaining innovations of the Directive, applicable from 1 January 2021, will be implemented with a subsequent legislative decree, as required by the 2019 European delegation bill.