On 30 January 2024, Italy’s Revenue Agency released the Provision (Measure) of 30 January 2024. This legislation is related to the implementation of new regulations regarding the exchange of income information from sellers on digital platforms (DAC7) under Council Directive (EU) 2021/514. The key aspect of this order is the extension of the initial reporting deadline for digital platforms concerning the year 2023 to 15 February 2024. The standard deadline for annual reporting remains at 31 January of the subsequent year. The Provision of 30 January also introduces amendments to the previous implementing provision for DAC7, which was issued on 20 November 2023.
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