Nowadays you can earn huge sums even with one click, and the tax authorities are adapting: here are the new anti-smart checks.

The time when online businesses escaped the IRS’s monitoring is over. With Legislative Decree no. 32/2023, the Italian government has implemented EU Directive 2021/514 on the traceability of online sales including private citizens. Objective: to fight tax evasion and avoidance even in the “virtual” context down to the last cent. What changes in concrete terms? Let’s see all the news in detail.

The first deadline for sending information is set for January 31st, with reference to 2023 earnings. (

From this year onwards there is an obligation to communicate the income produced through online platforms (an example above all: for tourist rentals) which overall generate proceeds of 2 thousand euros and up for at least 30 operations within a year . The data exchange between the authorities of individual EU countries will begin by February 29, 2024: this means that the first deadline for sending information is set for January 31, with reference to 2023 earnings.

The tax crackdown on online earnings

The innovation directly affects all those private individuals who sell a product or service online: the platform used (in addition to the aforementioned Booking, the very famous Ebay and many other companies could be mentioned) communicates the data in its possession to the relevant financial administration, with free access by all tax authorities of other EU states, in order to ensure the payment of taxes.

The objective is to recover revenue for a total of around 30 billion, according to European Commission estimates. (

By January 31st, digital platform managers resident in Italy will have to communicate to the Revenue Agency the data on the sales of goods and services provided by private taxpayers through their sites and apps. The obligation provides as the only exception for advertisers for whom the platforms in question have handled fewer than 30 activities with a total amount of consideration of up to 2,000 euros in the year.

The data that managers will have to communicate are the following:

tax code or IIN and email address of the person making the communication; information referred to in art. 11, c. 1, of legislative decree n. 32/2023, including registered sellers who carry out relevant activities on the platform; Italian tax code, if present, of the sellers; financial account identifier; fees paid and commissions already paid. In the case of services that concern real estate, such as rentals short, transaction details must also be disclosed.

The directive provides specific privacy obligations (sellers must be informed of data processing), but prevents platforms from accepting sellers who do not provide all the requested data. All with the aim of recovering revenue for a total of around 30 billion, according to European Commission estimates.