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Working from home can be challenging but has many advantages:

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意大利：电商平台比须向税局汇报卖家销售信息

意大利的紧急经济增长措施法案于2019年4月30日正式公布，并于2019年5月1日起生效。


该法案引入的主要增值税措施，确认了电商平台必须向税局汇报卖家在意大利销售的相关信息。


年初，意大利曾推出另一草案，规定电商平台必须为通过其平台销售的某些电子产品在意大利纳税。这些销售需满足下列条件：

相关商品为手机，游戏机，平板电脑和笔记本电脑

此类货物的内在价值不超过150欧元

商品从非欧盟国家或地区进口到意大利或用非欧盟公司或个人从其他欧盟国家通过远程销售卖给意大利B2C客户

在旧的草案下，电商平台需要在2019年4月16日前就满足上面条件的第一季度的销售向意大利税局支付VAT。该期限可以推后到2019年5月16日，但是平台要多支付0.40％的附加费）。


现在，新通过的法案把平台纳税的义务推后到2021年1月1日。在这之前平台无须代卖家支付税款。但是，平台必须在每个季度结束后的一个月内，向税局汇报卖家的下列销售信息。另外，相关商品不再局限于电子产品，而是所有商品。

每个卖家的名字，住所或以及电子邮件地址

在意大利销售的商品总数

在意大利销售的商品的总销售价格或其平均销售价格 （此信息以自愿为基础）

第一份报告（关于第二季度的销售）将于2019年7月31日到期。如果平台未能汇报（或汇报不完整）信息，将对这些销售承担税务责任，除非平台可以证明该增值税已由卖家支付。


对于2019年2月13日至2019年5月1日期间进行的交易，平台也需在2019年7月31日前向税局汇报。


意大利税局将在近期公布以上法案的实施细则。 阅读更多 Tax compliance

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To prepare healthy delicious dishes, we usually take the weekend. Then the time slows down a bit and we can afford to cook something special. Some, however, even in their spare time, do not like to sit in the kitchen and prefer to manage their time differently. My sweet Boutique for those who are busy and don't like to cook, quick food recipes will be helpful.