The implementation of the Italian plastic tax on manufactured products for single use (MACSI) has been postponed once again, now set to take effect in July 2026. Initially suspended for 2023, the tax was rescheduled for July 2024, but the new deadline provides additional time for preparation.
A new postponement about the Plastic Tax in Italy
Public
Italy
Author: Nikolina Basic
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Fiscal subject related
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1059
Content accuracy validation date:
02.08.2024
Content accuracy validation time:
08:16h
The tax aims to curb the production and use of single-use plastics, promoting the search for less harmful alternatives in line with the European Strategy for Plastics in the circular economy.
It applies to plastic products (MACSI), composed wholly or partially of organic polymers of synthetic origin, used for containment, protection, manipulation, or delivery of goods or foodstuffs, and not designed for repeated use. Examples include plastic bottles, bags, tetra packs, and various types of packaging.
The tax liability varies based on the origin of the MACSI:
- For MACSI manufactured in Italy, the manufacturer and the customer (principal) requesting the product are taxable persons.
- For MACSI manufactured outside Italy, the taxable persons include the operator making the import- or intra-community-acquisition, and the supplier in case of sales to private individuals in Italy.
Taxable events include local production, intra-community acquisitions, and importation of the products, with the tax point defined when the products are released for Italian consumption. To comply, registration and submission of plastic tax returns are required. Foreign companies must appoint a representative in Italy, who will be jointly and severally liable. The tax rate is set at €0.45 per kilogram of plastic, with quarterly returns due by the end of the month following the reporting period. For imported products, the tax will be collected at Customs. A system for tax refunds is in place if conditions are met, such as when products are destined abroad or if the tax was paid by a different person than the one making the taxable transaction. Penalties are foreseen for non-compliance.
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