Italy's 2026 Budget Law introduces a 2% AgCom contribution on Italian‑sourced digital, media and platform revenues, effective March 2026. The levy applies to both Italian and non‑Italian entities, with per‑mille rates ranging from 0.05% to 0.2% across activity categories and a €100 de‑minimis threshold. Filing is required via AgCom's electronic portal, with penalties up to €130,000 for non‑compliance.
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Orbitax · 10 days ago
Italy: The ECOFIN Council has approved the extension of the VAT split-payment system, allowing continued use of the split-payment mechanism for specified recipients. The decision, adopted on 10 July 2026, confirms that suppliers will receive the taxable amount while VAT is paid directly to a blocked bank account.
1stopVAT · 29 days ago
A Milan Tax Court decision on 20 January 2026 clarified that direct sales made under consignment agreements are not subject to Italy’s Digital Services Tax (DST). The ruling confirms that the 3% DST applies only to digital intermediation activities and that companies meeting the turnover thresholds are liable. The court also upheld a refund claim for over‑EUR 1 million of over‑paid DST for the 2020‑2022 period.
Vertex Inc · about 1 month ago
Italy’s mandatory B2B e‑invoicing via the SDI platform has exposed high first‑pass rejection rates driven by master‑data errors, highlighting the need for a tax engine to ensure real‑time compliance. The article quantifies savings of €37 per invoice and a drop in rejection rates to about 5% when a tax engine is used. It underscores that even mature markets like Italy still face significant data quality challenges that a tax engine can address.
VatCalc · about 2 months ago
Italy has amended its 2026 barter VAT rules, replacing the cost‑based valuation model with a contractual value approach. The change, effective 1 January 2026, requires the taxable amount to reflect the parties’ agreed monetary value but not fall below the supplier’s direct costs, and applies retroactively to contracts from that date while protecting earlier invoices.
StudioLegalEbianucci · 2 months ago
The Court of Cassation’s Order no. 17536/2025 clarifies that formal violations of VAT bookkeeping and invoice preservation do not automatically bar the right to deduction, provided substantive obligations are met. The ruling sets two exceptions—fraudulent intent or inability to prove substantive compliance—under which deduction is denied. It reinforces the principle of fiscal neutrality while maintaining sanctions for formal non‑compliance.
Meridian Global Services · 2 months ago
From 1 January 2026, Italy has enacted a new automated VAT assessment regime for omitted annual returns, allowing the tax authority to calculate VAT due using e‑invoicing and other digital data. The automated determination must be completed by 31 December of the seventh year following the missing return, and penalties are capped at 120% of VAT due, reducible to one‑third if paid within 60 days of notice.
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Key Takeaways
The contribution applies from March 2026, with filing due by 31 March 2026.
0.2% for digital, media and platform activities; 0.14% for electronic communications; 0.16% for postal and courier services; 0.05% for marketing or intermediation services.
If the liability is under €100, the contribution is exempt.
Filing is mandatory via AgCom's electronic portal, with payment through PagoPA or bank transfer; penalties up to €130,000 apply for non‑filing.
No, it is a separate revenue‑based charge, not subject to VAT and not creditable as input tax, but it can overlap with DST.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 21 April 2026. It relates to VAT developments in Italy. The original source is VatCalc.
