Digital tax: what are the taxes envisaged for earnings on the web
The online sector is growing more and more: growth and constant investment in this new sector have allowed the development of a tax system directly applied by the Italian State. This article will show the most frequent types of taxation .
Affiliate Marketing and eCommerce
Among the taxes to be discussed there are undoubtedly those deriving from Affiliate Marketing, i.e. the activity that involves the insertion of advertising banners and pop-ups within one's own websites and/or blogs: so that this activity can be carried out in a lawful manner, it will be necessary to open a VAT number, in order to be able to accurately declare all the income deriving from the activity itself. Taxation on Affiliate Marketing activity, in particular, is calculated on 62% of turnover net of contributions paid.
As with Affiliate Marketing, online sales activities, currently in an expansion phase , must also be kept under control by opening a VAT number. In this case there are two options: open a flat-rate VAT registration (if the total gross income does not exceed 85 thousand euros) with taxes to be paid equal to 15% of the taxable amount, or in the ordinary regime , with a taxation ranging from 23% to 43% .
Online gaming and taxation
Another heavily taxed growing sector is online gaming: if on the one hand the websites that own game servers have to open VAT numbers with an ordinary rate of 22% , on the other hand even the lucky winning players are not exempt from paying contributions. In fact, if the player's winnings exceed 500 euros , they will in fact be taxed progressively from 15% (for winnings of 1000 euros) to 25% (for winnings over one million euros).
The field of online poker and casinos, in particular, has contributed a lot to enriching the state coffers: in 2022 this sector paid a good 10.3 billion euros – a figure lower than in 2019, when the Treasury collected 11.3 billion, but definitely higher than in 2021 (+22%). This happened above all thanks to increasingly regulated legislation (the ADM license is in fact necessary for operators), but also thanks to the contribution of some online resources, such as wisecasino.net , which indicate the domains of gaming platforms authorized to operate , as well as guides and advice on how to play safely and always up-to-date industry news.
The Influencer: New Freelancer
Not everyone knows that even influencers are subject to high taxes: following the registration of their VAT number and the association with the appropriate ATECO code, they must proceed with the annual payment of IRPEF (from 5% for the first 5 years to 15%) and social security charges , with a profitability ratio of 78%.
At the moment, the tax regime of influencers is assimilated to that of the advertising category , as there are still no rules relating to the tax treatment for the transfer of the right to exploit the image, an activity more similar to that carried out by influencers.
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The article Digital tax: what are the taxes foreseen for earnings on the web comes from Scenari Economici .
This is a machine translation of a post published on Scenari Economici at the URL https://scenarieconomici.it/digital-tax-quali-sono-le-tassazioni-previste-per-i-guadagni-sul-web/ on Mon, 19 Jun 2023 21:30:40 +0000.