A proposal would introduce a tax on electronically supplied services provided to Italian residents (whether or not the supplier of the services is established in Italy). This tax was proposed as an amendment to the Budget Law 2019.
The “web tax” would be imposed at a rate of 6% and would apply on services of suppliers that satisfy certain thresholds—(1) worldwide revenue exceeding €500 million, and (2) total payments in Italy for the services supplied for the fiscal year exceeding €50 million. The tax would also apply to business-to-consumer transactions and to e-commerce.
The proposed web tax must be approved by the parliament, and there are some indications that it could be removed from the final version of the Budget Law 2019 (which must be approved before the end of 2018).
Read a December 2018 report [PDF 170 KB] prepared by the KPMG member firm in Italy