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Implementation of the Italian Plastic Tax is Postponed

December 9, 2022

The sale of single-use manufactured goods is subject to the Italian Plastic Tax. On November 22, 2022, it was announced that the implementation of the plastic tax would be delayed until 2023, until further notice.

The implementation date of Italy's tax on manufactured goods for single use (or MACSI) has been pushed back to January 1, 2023.

In line with the European Strategy for Plastics in the Circular Economy, the levy imposes a financial penalty on the manufacture and use of plastics designed for single use. The plastic tax in Italy is structured similarly to the plastic taxes in the United Kingdom and Spain. Neither one of them has been enforced as yet.

Products such as plastic bottles, bags, and other forms of packaging are subject to this levy. However, compostable MACSI, MACSI used to carry medicinal treatments, and recycled MACSI are not included in this ban on single-use plastic items.

Who Pays for the Italian Plastic Tax?

  • Whoever makes or orders MACSI in Italy

  • Whoever imports or purchases MACSI inside the European Economic Area

  • Whoever sells MACSI to private individuals in Italy all count as suppliers.

Registration and the filing of electronic tax returns are essential. Representatives of foreign corporations in Italy must assume joint and several liability.

Every kilogram of plastic is subject to a 0.45 euro tax. The return needs to be filed on a quarterly basis.  Payment is due at the end of the month following the quarterly reporting period.

Customs will collect the tax when one-time-use manufactured goods are imported. Furthermore, a policy for refunds, penalties, tax credits, and fines in the case of noncompliance has been put in place.

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