Italy’s Revenue Agency has confirmed that digital services tax taxpayers can file supplementary returns to correct previous declarations, with specific rules applying to excess payments, refunds and carry-forward credits.
The Italian Revenue Agency confirmed on 22 September 2026 that taxpayers subject to the digital services tax can file supplementary returns to correct earlier submissions. The digital services tax applies to large multinational groups earning more than EUR 750 million globally and is governed by Law No. 145/2018 (the 2019 budget law), specifically articles 35 to 50 of Article 1.
The Revenue Agency’s Director issued operational rules on 15 January 2021 to set out how the tax works in practice. These rules cite Presidential Decree No. 322/1998, whose provisions are compatible with the digital services tax framework.
How corrections work
Article 8, paragraph 6-bis of Presidential Decree No. 322/1998 permits taxpayers to submit supplementary declarations to correct tax returns. The Revenue Agency applied this logic to the digital services tax in its Legal Principle No. 2 of 22 September 2026. Taxpayers can therefore file supplementary returns to adjust previously submitted digital services tax declarations, provided they follow all conditions and deadlines set in the law.
Credits and reimbursements
When a supplementary return reveals excess tax payments, those amounts cannot be offset against other taxes using the F24 electronic payment form. Instead, taxpayers must handle credits in one of two ways.
They can request reimbursement when filing their annual return, or they can carry the amount forward to the next tax period. Article 1, paragraph 44 of the 2019 Budget Law confirms that VAT rules apply to the digital services tax where compatible, including rules about assessments, penalties, and collection procedures.
If the taxpayer has no future reporting obligation, they must request a refund using the specific procedure outlined in Article 21 of Legislative Decree No. 546/1992.
