The DGI has released an official guide detailing the online submission process for the Digital Services Tax (DSF), effective 14 August 2026, as part of the 2026 fiscal digitization agenda. The guide instructs taxpayers to declare digital service revenues via the agency’s secure e-filing platform, requiring certified electronic signatures and compatibility with the DGI’s centralized tax administration database. It outlines step-by-step procedures for generating filing references, uploading supporting documentation, and confirming receipt confirmations. The directive applies to all e-commerce operators, streaming platforms, and software-as-a-service providers meeting the annual revenue threshold established in the 2025 Finance Law amendments. Failure to adhere to the prescribed online submission protocol may result in automated assessments based on estimated revenues, with associated interest and penalty calculations. The guide also emphasizes the five-year record retention requirement and provides technical support contacts for troubleshooting during the filing process.
Key Takeaways
- Mandatory online DSF submission via DGI’s secure e-filing platform with certified electronic signatures effective 14 August 2026.
- Guidance specifies step-by-step filing procedures, documentation uploads, and confirmation receipt requirements for digital service providers.
- Non-compliance risks automated revenue assessments, interest, and penalties based on estimated figures.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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