The 2020 Budget Law (no. 160/2019) introduced the tax on the consumption of plastic items with single use or “MACSI” (better known as “Plastic Tax”).
We hereby provide with our preliminary comments on the content of the draft of IP, recently published on the website of the Customs Authority together with a draft of the pertaining quarterly declaration, in view of the entry into force of the Plastic Tax, as of today, scheduled for 1 July 2021.
Source PwC
Latest Posts in "Italy"
- Assumed Pre-Existing Debt Counts Toward VAT Tax Base
- Omitted VAT Return Settlement Begins, With Credit VAT from Purchase Invoices
- Italy Delays EUR 2 Low-Value Import Handling Fee to October 2026
- 10% VAT Only for Artistically Connoted Contracts
- Group VAT Guarantee Exemption Must Be Certified by Annual Return
