Italy Tax Agency Announces DAC7 Deadline Extension for Digital Platform Operators

The Italian Revenue Agency Jan. 31 issued Provision No. 22931/2024, on a deadline extension concerning the mandatory automatic exchange of information (AEOI) on financial accounts for digital platform operators under EU Directive 2021/514 (DAC7). The provision includes: 1) the deadline extension, to Feb. 15 from Jan. 31, for digital platform operators resident in Italy, and qualifying non-EU foreign operators (FPOs), to submit data to the Tax Agency on sales of goods and services made through their platforms related to 2023; and 2) a clarification of methods for submitting information in XML format. [Italy, Revenue Agency, 01/31/24]

Reference: View Provision No. ...