The so called “web tax” or “Google tax” provision has been voted by the Italian Parliament as an amendment within the Italian Budget Law for 2014 in order to tax the purchase of “online marketing services including sponsored links in Italy” obliging the purchasers of these services from companies with Italian VAT codes.
The enforcement of this amendment has been postponed to the 1st July 2014.
Reasons of this postponement are to be seen in consideration of EU laws compliance doubts and interpretation uncertainties that still remain. It is also relevant to note that no sanctions have been provided for those who will continue to purchase adv. services from no Italian VAT holders.
Should you wish to deepen this matter and its impact for online gambling services, do not hesitate to contact us.