The following is a summary of the main tax measures introduced by Italy's 2018 Budget Law, which was approved and published in the Official Gazette the end of December 2017.
Equalization Tax on Digital Services
Effective 1 January 2019, a new equalization tax on digital services will be levied at a rate of 3% on payments for services provided to Italian companies (B2B). The tax applies for providers that engage in more than 3,000 transactions during a calendar year, with the tax to be wi…