Italy: Guidance on new reporting obligations for digital platform operators (DAC7)
In-depth guidance implementing new reporting requirements for digital platform operators
In-depth guidance implementing new reporting requirements for digital platform operators
The Italian Revenue Agency on 20 November 2023 issued in-depth guidance (Provision no. 406671/2023) on Legislative Decree no. 32 (dated 1 March 2023) implementing European Directive 2021/514 (DAC7)—the new reporting requirements for digital platform operators.
Read a December 2023 report [PDF 274 KB] prepared by the KPMG member firm in Italy
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