The payment of the tax on the supply of digital services, the so-called Web Tax, has been postponed to 16 March 2021, while the relevant return must be submitted by the following 30 April.
The deadline is contained in Decree 3/2021 (GU no. 11 of 15 January 2021), which contains the stop to collection until 31 January but also the extension of the payment (original deadlines 16 February and 31 March) of the Web Tax, regulated by paragraphs 35 et seq. of Law 145/2018.
The web tax is equal to 3% of the revenues of digital companies that have a turnover of at least EUR 750 million, or have revenues from digital services of EUR 5.5 million, derived from certain digital services carried out in Italy.
