The Italian Revenue Agency has published Circular No. 3 of 23 March 2021, which provides detailed guidance on the application of the country's new digital services tax (DST). This includes guidance on the scope of the DST, the applicable revenue and sale thresholds, specific services covered and exclusions, connection with Italy (location of users), the taxable amount, accounting, etc., with examples explaining each issue.
The Circular also provides guidance on the annual declaration (retur…