Indirect e-commerce: new clarifications released by the Tax Authority

| Insights

With the opinion n. 416 of September 28, 2020, the Italian Tax Authority provided certain clarifications regarding the electronic storage and transmission of the daily revenues from indirect e-commerce.

Considering that daily revenues from the indirect e-commerce transactions with final consumers are generally exempt from certification (provided that the customer does not require the invoice) and that the e-commerce activity is carried out in places not accessible to the customers, the Tax Authority clarified that:

  • The taxpayer carrying out the above activity can opt for the electronic storage and transmission of such revenues, in this way deciding to not benefit from the exemption from certification;
  • It is possible to install a Consolidation Server/Electronic Register” (or Server-RT) in the place where the e-commerce activity is exercised even if in such single point of sale there are less than three cash points. This is because the rule according to which the Server-RT needs at least three cash points to be installed applies only to point of sale open to the customers.