08.19.22

Introduction of the plastic tax

Multiple countries are enacting legislation with a distinctly ‘green’ agenda. More recently, this year in April 2022 we oversaw the introduction of the plastic tax in the United Kingdom.

Italy is enacting similar legislation with the introduction of the plastic tax on 1st January 2023.

In many respects analogous to its UK counterpart, it aims to incentivise the use of recycled plastic.

The below provides a summary of the main changes:

  • The tax applies to manufactured products for single use (MASCI)
  • All plastic is included with some exceptions (including compostable plastics, recycled plastic and plastic used for medical ends)
  • As in the UK, the tax is not set as a fixed percentage but will be charged at 450 Euros per tonne of plastic
  • The tax must be reported quarterly.

Spain is also enacting similar legislation. Please refer to this month’s Spain compliance updates for further information.

Browse Italy updates

VAT reduction extension for district heating service contracts
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Italien
Update on storage of e-invoicing data
  • Informationen zu Mandaten
Italien
Italien
Natural gas and energy providers – VAT mitigation
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Italien
Extension of reduced VAT rates
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Italien
Italien
Introduction of the plastic tax
  • Weitere geltende Steuern
Italien
Further VAT-related measures in response to Covid-19
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Italien

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