By 31 January 2024, digital platform managers resident in Italy and, under certain conditions, "non-EU" foreign managers (Fpo), will have to communicate to the Revenue Agency the data on sales of goods and services provided by users through their sites and apps. By the following 29 February, the Italian tax authorities will share this information with the authorities of other EU countries, based on the seller's state of residence, in turn receiving information relating to sellers (natural or legal persons) resident in Italy.
