The Digital Services Tax (DST) is a levy introduced in Italy under Article 1, paragraphs 35 to 50, of Law No. 145 of 30 December 2018, and subsequently amended. It applies to revenues generated from specific digital services provided by companies that exceed certain turnover thresholds.

Specifically, the DST targets entities operating in the digital sector that generate substantial revenues through activities such as online advertising, the provision of digital platforms that connect users, or the sale of user-generated data. The aim is to tax the revenues derived from these activities, which often escape traditional taxation frameworks.

Resolution 55/E of 7 October 2025 introduces a new tax code, “2703”, for the payment of the advance instalment of the Digital Services Tax (DST). This payment, equal to 30% of the tax due for the previous year, must be made by 30 November each year. Additionally, the existing tax code “2700” has been renamed and is now designated for the payment of the balance, which must be made by 16 May of the following year.

Both codes must be entered in the “Erario” section of the F24 form, specifying the reference year. If the payment is made by a tax representative or a designated company, the F24 form must include the tax identification numbers of both the taxable person and the representative/company, along with the identification code “72”.

For any interest and penalties in the case of voluntary disclosure (ravvedimento), tax codes “2701” and “2702” must be used. Non-resident entities without a bank account in Italy may make the payment via bank transfer in euros to the State Treasury, specifying in the payment reference the tax identification number, the tax code, and the reference year.

Di Teodoro e Associati