Italy Consulting on Draft Decree for Implementation of Digital Services Tax

The Italian Revenue Agency has launched a consultation on the draft decree for implementing the procedures for the collection of the 3% digital services tax (DST). Italy's DST entered into force on 1 January 2020, with taxable persons required to pay the DST by 16 February in respect of the preceding calendar year and submit the DST declaration (return) by 31 March. The first payment and return for DST will be due on 16 February 2021 and 31 March 2021, respectively. As previously reported, t…