Italy’s Ministry of Economy and Finance has announced the publication of the Ministerial Decree of 12 May 2021 in the Official Gazette, which establishes the implementing rules for the tax on the consumption of sweetened drinks. The tax applies from 1 January 2022 on the sale and import of sweetened beverages at a rate of EUR 10 per hectoliter for finished products and at a rate of EUR 0.25 per kilogram of products that are meant to be diluted. In general, the tax is payable by the manufacturer when manufactured and sold in Italy, by the buyer when acquired from other EU countries, and by the importer when imported from non-EU countries. Taxable persons are subject to certain registration requirements as specified in the Decree and are required to submit monthly returns for the tax.
Source Orbitax
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