Do you have a marketplace? If you don't submit seller data now you risk the fine

Do you have a marketplace? If you don't submit seller data now you risk the fine

The relationship between online sellers and the tax authorities is becoming increasingly complex and the rules of the Revenue Agency are becoming more stringent.

Ignorance about the complex regulatory system that now regulates market places in Italy and Europe can become extremely dangerous and counterproductive. The tax authorities want transparency and control over the collection flows and the seller is required to demonstrate the veracity of the sales data under penalty of heavy administrative sanctions.

There are arguments that, easy to understand, never are. Almost. For example, the online sale. We're not talking about the user who buys an item of clothing, or any other good (or service), on the web: we're talking about who owns an e-commerce, regardless of its size.

Last May, theentry into force of Legislative Decree 34/2019 established new rules in this regard. In particular, article 13 "Sale of goods via digital platforms" states: "The taxable person who facilitates, through the use of an electronic interface such as a virtual marketplace, platform, portal or similar means, distance selling of imported goods or distance sales of goods within the European Union is required to transmit a whole series of data for each supplier within the month following each quarter, according to methods established by order of the director of the Revenue Agency . Which? The name, residence or domicile, e-mail address and the total number of units sold in Italy.

But what exactly does all of this mean? It means the obligation, for taxable persons (i.e. for those who transfer goods or services as a business, in the exercise of arts or professions or for importation) who facilitate the online sale of imported goods or goods already within the European Union through the marketplaces, to communicate supplier data that – through their marketplace – ahas made at least one sale in the reference quarter. Basically, if you are the owner of a marketplace on which several subjects sell their goods or services, you are required to notify the Revenue Agency – through the Entratel or Fisconline service – the data required for those suppliers who made even one sale during the quarter. It will therefore be necessary to mark the date of the date in the calendar 31 October 2019, within which the data referring to sales made in the period 1 May - 30 September 2019 must be communicated. However, if electronic products are sold on your marketplace (mobile phones, laptops, game consoles, tablets and PCs), the first communication must relate to sales made between 13 February and 30 April 2019.

But what would happen if this obligation was not fulfilled? This is the key part of the decree: taxable persons who will not transmit (or that they will transmit incompletely) these data will be considered tax debtors for the "offending" distance sales. This, unless they demonstrate that the tax has been acquitted by the supplier or that they do not prove - in the case of incomplete data - that they have taken all the necessary measures to get hold of the supplier's data that the Revenue Agency requires. A new rule, this, which adds to the obligation that online sales platforms have to keep the documentation relating to distance selling for ten years, for the purpose of making it available to the Financial Administration bodies.