The AI revolution
November 15, 2019

Italy focus sale of goods online

Sale of goods online: New rules for sending data to the Italian Revenue Agency.
The first communications due by October 31
By Stefano Latini –

All taxable people, whether or not they are resident in Italy, who manage an electronic interface, i.e. virtual markets (marketplaces), digital platforms, portals or similar devices, facilitate remote sales of goods already within the European Union or of imported goods, are now required to transmit to the Revenue Agency. A specific communication with the data of the suppliers of the assets that have made at least one sale in the reference quarter. This new fiscal fulfillment has been fixed through an in-depth implementation provision, signed by the Director of the Agency, that sets the terms and procedures for sending this communication, according to article 13 of the law-decree of 30 April 2019 n.34, also known as "growth decree".

Transmission of supplier data - The subjects obliged to communicate data relating to online sales, for each supplier of the goods sold through platforms and/or portals, must send the following data to the Agency on a quarterly basis: the name or complete personal data, including the 'unique identifier used to carry out sales, residence or domicile, tax identification number (where it exists) and e-mail address; the total number of units sold in Italy; at the choice of the taxable person, for units sold in Italy the total amount of sales or the average selling price, expressed in euros.

Transmission procedures - Data is transmitted via two telematics services: Entratel and Fisconline, managed by the Revenue Agency. In particular, to send the data the specific control software products must be used which will be made available free of charge by the Agency. For the transmission of data, the interested parties may in any case make use of intermediaries. Non-resident subjects without a permanent establishment in Italy will required to identify themselves directly or through a tax representative residing in the State.

First deadline October 31, 2019 - The transmission of data is done by the end of the month following each quarter. However, upon first application, the first submission must be made by 31 October 2019. Particularly, the 31 October 2019 deadline applies for remote sales of any type of goods, regardless of their unit value, made in the second and third quarters (Q2 and Q3) of 2019 and for remote sales of electronic goods (e.g., mobile phones, video game consoles, tablet PCs, and laptops). It also applies to remote sales of imported electronic goods not exceeding €160 made in the period from 13 February 2019 to 30 April 2019. As said, in general, the reports will be due on a quarterly basis by the end of the month following the quarter in which the sales were made (for example, reporting for the fourth quarter 2020 will be due by 31 January 2021).

In the event of non-delivery or incomplete data - Noncompliance with these measures can result in the taxable person being liable itself for the VAT. A failure to transmit the required information by the deadline or providing incorrect or incomplete data will be treated as if the taxable person received and supplied the goods itself, and thus the taxable person will be liable for VAT on the supplies. This will apply unless the taxable person can prove that VAT was paid by the supplier or, in the case of incomplete information, can demonstrate that it did not and could not have reasonably known that this information was incorrect.

Use, treatment and security of data - The information received by the Tax Registry through the Agency's electronic channels are used to control and monitor the turnover of remote sales, goods imported or already present within the European Union, made through electronic interfaces - that is portals or digital platforms. This is all with respect for the privacy-rights of taxpayers. In this regard, the processing of the data acquired will be reserved exclusively for the operators in charge of the controls, whose operations are tracked. The security in data transmission is guaranteed by the sending channel of the information system of the tax registry, thanks to the adoption of the measures related to the control of access to the system and the encryption of the transmission channel and the data. Finally, we remind you that the information will be kept until December 31st of the tenth year following the sending of the communication.