E-Commerce: Exemption From Certification Of Income

E-commerce: exemption from certification of income (Italian Decree October 27, 2015) and summary of the new territoriality rules in force since 2015

PREMISE

The Italian Ministerial Decree of October 27, 2015 (implementing section 7, second paragraph, of the Italian legislative decree 42/2015) has provided for the exemption to certify income for those who make online business transactions directed to individual consumers. This newsletter also summarizes the territoriality rules in force since January 1, 2015 concerning transactions relating to direct electronic commerce.

INDEX

1. Definitions
2. The exemption from certification of income in e-commerce
3. Territoriality rules in force since January 1, 2015 for direct electronic commerce