- Final legislation regarding the Italian plastic packaging tax (PPT) will be published by the end of October 2021, a further postponement is also possible;
- Objective is to tax single use plastics The amount of the PPT is set at EUR 450/ ton (i.e. EUR 0.45 / kg) and it is aimed at single use plastics (e.g. containers, plastic wraps, plastic caps, plastic films used to wrap the materials on the pallets).
- Recycled plastics should be exempt from the PPT
- The amount of the PPT is set at EUR 450/ ton (i.e. EUR 0.45 / kg)
- Liability of the PPT could be manufacturers / importers / taxable persons performing intra-community acquisition of single use plastics. For non-Italian resident companies (e.g. Swiss / Irish entities) a fiscal representative for purposes of the PPT will be required.
- Quarterly filings and quarterly payments are expected. A refund procedure should also be in place for refunding the PPT paid for single use plastics that were not consumed in Italy (e.g. exported / supplied intra-community).
Source
Latest Posts in "Italy"
- Italy Considers Fuel Excise Cuts as Oil Price Surge Boosts VAT Revenues Amid Iran Crisis
- IVA 2026: Year-End Checks to Prevent Exporters’ Plafond Overruns in Annual VAT Declaration
- Italy Launches Online Service to Link Cash Registers and POS for 2026 Compliance
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- Italy Clarifies VAT Rules for Milestone Payments in Intra-Community Goods Supplies
