Italian Plastic Tax postponed

Italian Plastic tax on manufactured products for single use.

##Update November 2022: the Italian plastic tax was suspended for 2023 until further notice. This was communicated by the authorities on 22 November 2022.

Italy postponed the entry into force of a tax on manufactured products for single use (or MACSI), which was initially planned to be effective from 1 January 2023.

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 – not yet entered into force.

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

Some key facts about the new Italian tax on MACSI

  • Some examples of the products subject to this tax are plastic bottles, bags and other types of packaging. Some manufactured plastic products for single use are excluded, such as compostable MACSI, MACSI used to contain medical preparations, and recycled MACSI.
  • Who has to pay the Italian plastic tax? Regarding the MACSI manufactured in Italy, both the manufacturer or the customer requesting the product; the operator making the import or intra-Community acquisition, and in case of sales to private individuals in Italy, the supplier.
  • Registration is needed as well as the submission of plastic tax returns. Foreign companies will have 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 plastic tax return 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 and penalties in case of non-compliance.­

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