The Italian Revenue Agency has published Provision no. 22879/2021 of 25 January 2021, which approves the DST return form (Modello DST) for the declaration of tax on digital services, as well as the related instructions and technical specification for submission. As previously reported, the annual return is due by 31 March in respect of the previous year, although for the first year the DST applies (2020), the return is due by 30 April 2021. The initial payment deadline was also extended to 1…