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

Authorization for split payment mechanism
  • Actualizaciones de los países
Italia
Split payment renewal
  • Actualizaciones de los países
Italia
Public consultation on ViDA proposal
  • Actualizaciones de los países
Italia
VAT registration threshold increase
  • Actualizaciones de los países
Italia
Pre-filled VAT returns
  • Actualizaciones de los países
Italia
Update on storage of e-invoicing data
  • Información de la normativa
Italia
Compilation Guide update
  • Actualizaciones de los países
Italia
Italia
New technical specifications
  • Actualizaciones de los países
Italia
Extension of reduced VAT rates
  • Información del tipo de IVA/IBS
Italia
Extension of e-invoicing mandate scope
  • Información de la normativa
Italia
Introduction of the plastic tax
  • Otros impuestos aplicables
Italia
Expansion of scope of e-invoicing mandate
  • Información de la normativa
Italia