VATLive > Blog > Italy > Italy extends marketplace’s seller reporting till 30 June 2021

Italy extends marketplace’s seller reporting till 30 June 2021

  • Jan 7, 2021 | Richard Asquith

Italy has confirmed that it will extend new marketplace reporting obligations on their sellers’ transactions from 31 December 2020 until 30 June 2021. This reflects the introduction date of the 2021 EU ecommerce marketplace VATliabilities. 

The obligations cover sellers distance selling and importing goods for sale via facilitating electronic platforms. The original test for ‘facilitating’ sales, and therefore being obliged to report them, included:

  • Setting the terms and conditions
  • Fulfilment of orders through processing sales and delivery of goods
  • Collection of the cash payment

The information required includes:

  • Name, address and email of the sellers;
  • Monthly filing of the new report
  • First filing due in July 2019, covering February 2019 onwards;
  • B2C distance selling transactions (B2B to be confirmed);
  • Must list all goods sold on marketplaces; and
  • Units and prices of goods sold (average price will be acceptable).

France and Germany has similar marketplace reporting requirements.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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