12 June 2019
Italy has postponed plans to make online marketplaces responsible for the VAT on sales of electronic goods under a value of €150, made by non-EU sellers to January 2021.
Under the new rules, online marketplaces will acquire the goods from the non-EU seller and then undertake the local sale to the consumers themselves. The marketplace will then be responsible for charging, collecting and remitting VAT to the Italian tax authorities on the transaction. This measure is designed to help prevent online VAT fraud and mirrors the proposal by the European Commission to make online marketplaces liable to all VAT on sales of goods through their platforms by 2021. Please click here for further detail.