Italian Plastic Tax by July 2024

Italian Plastic tax on manufactured products for single use. The obligation will enter into force by July 2024. Get ready for it!

The Italian plastic tax on manufactured products for single use (or MACSI) is entering into force by July 2024, according to the Italian Budget Law for 2024. The Italian plastic tax was suspended for 2023 until further notice and after several previous postponements, but we have a new implementation deadline to get ready for.

The tax aims to reduce the production and use of single-use plastics and to promote the search for less harmful alternatives in the context of the European Strategy for plastics in the circular economy.

The Italian plastic tax’s design is similar to the UK plastic tax and the Spanish plastic tax, already effective in those countries.

VAT compliance in Italy? Please have a look at our VAT manual for more information.

What are the products in scope?

The Italian plastic tax applies to manufactured plastic products for single use. This is, plastic products (MACSI) composed totally or partially of organic polymers of synthetic origin that serve as containment, protection, manipulation or delivery of goods or foodstuffs, and are not designed to be used repeatedly. Some examples of the products subject to this tax are plastic bottles, bags, tetra packs, and other types of packaging.

However, some manufactured plastic products for single use are excluded, such as compostable MACSI (according to EU regulation 13432/2002), MACSI used to contain medical preparations and recycled MACSI.

Who has to pay the Italian plastic tax?

The person subject to the tax will vary depending on the country where the MACSI is manufactured:

  • Regarding the MACSI manufactured in Italy, the taxable persons are both the manufacturer or the customer (principal) requesting the product.
  • Regarding the MACSI manufactured outside of Italy, the taxable persons are the operator making the import or intra-Community acquisition, and in case of sales to private individuals in Italy, the supplier.

Therefore, the taxable events that raise the obligation are local production, intra-community acquisitions and importation of the products in scope, and the tax point is defined by the time the products are released for Italian consumption.

What are the formalities for being compliant?

  • Registration is needed as well as the submission of plastic tax returns. If the taxable person is a foreign company, it will be required to appoint a representative in Italy, who will be jointly and severally liable.
  • The tax charges 0.45 EUR / per KG of plastic subject to it. The frequency of filing for plastic tax returns will be quarterly, and due by the end of the month following the reporting period.
  • When the manufactured products for single use are imported, the amount of the tax will be collected at customs.
  • There is a system for tax refunds if conditions are met, in case the product is destined abroad, for which the correspondent traceability must be proven, or if the tax was paid by a person different from the one making a taxable transaction.

Finally, there are penalties foreseen in case of non-compliance.

Get in touch!

Contact Marosa for more information.


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