In light of implementing uniform EU provisions on the matter, particularly EU Regulation 282/2011 of 15 March 2011 on the application of uniform value added taxes within the EU territory, starting from January 2015 a new VAT regulation will apply in Italy for trans-border offering and delivery of electronic communications services within Italian territory. Fixed and mobile communications services alike, including services delivered by means of Voice over IP protocol, Internet access and wholesale network or wireless transmission services will now be subject to local VAT, as in the delivery of e-commerce services. Within the general category of “direct” e-commerce services fall paid e-commerce services such as image services (access and download of images or screen savers, download of e-books, e-news or geo-reference or localization services, etc.), music and audiovisual services (including games) and e-learning programs or online courses or facilities. Such services will now be subject to VAT local taxation in Italy, in a measure which will take also into account the residency of operators, e-shops and e-stores involved in the delivery.
Fabrizio Cugia di Sant’Orsola