Italy Publishes Provisions for Implementation of Digital Services Tax Including One-Month Extension of Initial Payment and Return Deadlines

The Italian Revenue Agency published Provision no. 13185/2021 of 15 January 2021], which provides for the implementation 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. However, the first payment and return deadlines for DST in respect of 2020 have been extended to 1…