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January 15, 2021

Italian Government announces deferrals for DST payments for 2020

On 15 January 2021, the Italian Government published a press release setting out, among others, a deferral of the forthcoming Italian Digital Services Tax (DST) payment deadlines. These measures will be implemented by a Law Decree, which is expected to be issued shortly.

According to the press release, the Law Decree will provide that for the first year of application of the Italian DST (i.e., financial year 2020):

  • The deadline for the payment of the DST for financial year 2020, which would ordinarily be due on 16 February 2021, is deferred to 16 March 2021.
  • The deadline for the filing of the DST return for financial year 2020, which would ordinarily be due on 31 March 2021, is deferred to 30 April 2021.

In addition, on 16 December 2020, the Italian Tax Authority published an Implementation Draft Decree for public consultation, which contains certain guidelines for the application of the DST. It is expected that a final version of the Draft Decree will be released in the next few weeks, following the consultation process.


For additional information with respect to this Alert, please contact the following:

Studio Legale Tributario, Rome

  • Nicoletta Mazzitelli
  • Emma Greco
  • Serena Paone
  • Michele Coppola

Studio Legale Tributario, Milan

  • Stefano Pavesi
  • Anselmo Martellotta
  • Marco Cantisani
  • Marion Dorré
  • Paolo Cilibrizzi

Studio Legale Tributario, Treviso

  • Fabio Babolin

Studio Legale Tributario, Turin

  • Anna Paola Deiana

Ernst & Young LLP (United Kingdom), Italian Tax Desk, London

  • Domenico Borzumato

Ernst & Young LLP (United States), Italian Tax Desk, New York

  • Emiliano Zanotti


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