Distance sales of goods facilitated through the use of an electronic interface new communication obligations with first submission within October 31st, 2019


Pursuant to article 13, Law Decree no. 34/2019 (so called “Decreto Crescita”), the taxpayers that facilitate distance sales through an electronic interface are obliged to communicate quarterly to the Italian Revenue Agency specific suppliers’ data.

  1. Obliged subjects and data to be communicated

The obliged subjects are the taxpayers, both resident and non-resident in Italy, that facilitate distance sales of goods, supplied from one Member State to Italy and/or from third territories or countries to Italy, through the use of an electronic interface such as a marketplace, platform, portal or similar means.

In order to be able to fulfill the new obligations, non-resident taxpayers, without a permanent establishment in Italy, are obliged to directly register for VAT purposes in Italy or appoint an Italian fiscal representative.

The data to be communicated regarding each single supplier are the following:

  • the name or the complete personal data, including the residence or the domicile, the unique identifier used to make the sales facilitated by the electronic interface, the tax identification number where existing, the email address;
  • the total number of units sold in Italy;
  • by choice of the taxpayer, the total selling prices or the average selling price, expressed in Euro, for the units sold in Italy.

The term “supplier” indicates the subject that carry out the distance sales through the use of the obliged taxpayers’ electronic interface.

  1. Terms for the communication

The communication of the data must be submitted within the end of the month following each quarter, starting from the quarter in which the obligation came into force (i.e. second quarter of 2019). For the first communication the deadline is October 31st [1].

Within October 31st also the data related to distance sales of mobile phones, laptops, tablet PC’s and game consoles[2], made during the period February 13th, 2019 – April 30th, 2019, must be submitted.

In case of omissions or errors it is possible to submit a new communication within the end of the month following the month in which to the first submission has been made.

The communication must be submitted through the telematic services of the Italian Revenue Agency.

  1. Responsibility in the data submission

The omitted submission of the data (or their incomplete submission) involves that the taxpayers (both resident and non-resident in Italy) are considered as tax debtors for the VAT regarding the distance sales for which they have not submitted, or have submitted incompletely, the suppliers’ data.

In case of omitted submission, the taxpayers are not considered as tax debtor whether they prove that the suppliers have paid the VAT.

In case of incomplete submission of the data the taxpayers are not considered as tax debtors whether they prove that all the necessary measures in order to correctly collect and identify the data on the digital platform have been adopted.


[1] The first communication will include the data regarding sales made in the second and third quarter 2019.

[2] See article 11-bis, paragraphs from 11 to 15, Law Decree no. 135/2018.

For further information please refer to your contact in LED Taxand, koberhauser@led-taxand.it or gmatraxia@led-taxand.it.


The information contained in this newsletter cannot be considered as a legal opinion. LED Taxand does not accept any liability in connection with the use of such publication without the collaboration of its professionals.

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