The first electronic communication of distance sales made through the marketplace must be submitted by 31 October 2019, and includes the period from April to July 2019; if the electronic platform between 13 February and 30 April 2019 has also sold tablets, laptops, gaming consoles and cell phones, the related data will have to be recovered and transmitted. The law-decree 34/2019 (as implemented by the 31th July provision) requires companies which manage Internet marketplaces to transmit some data relating to suppliers on a quarterly basis.
Failure to transmit or send incomplete data shifts the Vat liability to the company responsible for sending the communication, unless he is able to prove that it was paid by the supplier. The provision also impose a ten-year timing for the conservation of documents relating to distance sales starting from the year in which the transaction was carried out.
In general, the communication must be submitted by all those operators who, using electronic platforms, perform activities as facilitators in the sale of goods, allowing buyers and suppliers to be put in contact, who sell goods through a marketplace. On the other hand, those who, while facilitating sales, are just carrying out only one of the following operations are expressly excluded: processing of payments; cataloging or advertising of goods; redirection or transfer of buyers to other electronic interfaces in which goods are sold, without further intervention in the sale.
The communication must therefore be transmitted by all companies, even if they are not residents in Italy, which facilitate distance sales of imported goods or distance sales of goods within the European Union, through the use of a electronic interface. In order to transmit the communication, non-resident companies without a permanent establishment in Italy, are deemed to VAT direct identification or use a tax representative resident in Italy.
For each supplier which has made at least one sale through a marketplace a series of data must be communicated: the data relating to the name or personal data, including residence or domicile, as well as the unique identifier used to make sales facilitated by the electronic interface; the total number of units sold in Italy and, at choice, the total amount of sales prices or the average sales price, expressed in euros.