Besides the Plastic Tax, Italy will introduce one more new tax, the sugar tax. It will enter into force on January 1st, 2023, and is predefined in Italian Budget law.
The Sugar Tax in Italy
Public
Italy
Author: Kristina Dosen
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Fiscal subject related
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2014
Content accuracy validation date:
29.07.2022
Content accuracy validation time:
08:06h
The Sugar tax applies to "sweetened drinks" intended as finished products or products to be diluted (non-finished products). Sweetener means any substance, whether of natural or synthetic origin, capable of giving a sweet taste to beverages. The sugar tax is thus intended to apply to a wide range of products, such as fruit juice (including grape must or coconut water), vegetal and legumes juices, mineral and aerated waters with sugar or other sweeteners or flavoring, and other non-alcoholic beverages if they meet the above characteristics.
Under the scope of application described above, the sugar tax is due at €10 per hectoliter, for the finished products, and 0.25 € per kilogram, for products designed to be used after dilution.
Depending on the country where the qualifying sweetened drinks are produced, packaged, or shipped from, persons subject to the new tax are:
- The Italian manufacturer
- The Italian party providing the packaging
- The person, resident or nonresident in Italy, on whose behalf the sweetened drinks are obtained by the Italian manufacturer or by the packaging plant's operator
- The purchaser is resident or nonresident in Italy for sweetened drinks shipped from the other EU Member States
- The importer for sweetened drinks shipped from non-EU countries.
It is important to note that penalties are also predefined. The range is from €250 to €2,500.
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