Italy’s tax authorities issued Law Principle No. 3/2024, on 3 October 2024, clarifying the definitions of “platform” and “seller” to enforce the data reporting obligations for qualifying platform operators, as established by Legislative Decree No. 32/2023.
This decree implements the Amending Directive to the 2011 Directive on Administrative Cooperation (2021/514) (DAC7).
Under this Law, qualifying platform operators must gather and verify information on sellers using their platforms for transactions involving qualifying goods and services and report this to tax authorities. The authorities have defined “platform” and “seller”, referencing the OECD’s Model Rules for Reporting by Platform Operators in the Sharing and Gig Economy.
Article 2(1)(a) of Legislative Decree No. 32/2023 defines “platform” as software, including a website or a part thereof and applications, including mobile applications, accessible by users and allowing Sellers to be connected to other users for the provision of Relevant Services, directly or indirectly, to such users. The tax authorities clarified that this definition does not require direct contact between sellers and users is not necessary; platforms can facilitate these activities indirectly.
Article 2(1)(n) of Legislative Decree No. 32/2023 defines a “seller” as a platform user who registers on the platform at any moment during the reportable period to provide relevant services. It also includes users who aren’t registered or have a profile or account on the platform, but maintains a contractual relationship with the platform operator.
