As a result, manufacturers of single-use plastics will have additional obligations, including registration, filing tax returns and paying compliance fees.
Background
In accordance with Directive 2019/904/EU, Italy has enacted tax legislation and introduced a national system. The aim is to reduce the production and consumption of single-use plastic products, known as MACSI.
Scope of application
The upcoming tax will apply to single-use plastic products made entirely or partially from synthetic organic polymers. The range of items covered includes bottles, bags, food containers, packaging, bubble wrap and similar products made from plastic materials.
Certain exemptions are provided for in the new tax legislation. These include products intended for permanent use, medical devices and products used to store and protect medicines.
Compostable plastic in accordance with the provisions of DIN EN 13432 and plastic from recycling processes are also exempt from the tax.
Who is affected
In Italy the following parties are obliged:
- Manufacturer, for MACSI produced in Italy
- Seller, for any Italian entity that intends to sell MACSI produced on its behalf to other Italian entities
- Buyers, in cases where the products are purchased from other EU countries and sold for commercial purposes
- EU suppliers, when the products are purchased from other EU countries and sold to an individual consumer
- Importers, for manufactured goods from non-EU countries
The tax liability arises when the items are produced, imported into the national territory or imported from another EU country.
Individuals without a formally established entity in Italy must appoint a tax representative who shares joint liability with the individual or entity.
If the amount of plastic tax payable is less than €25, no tax declaration is required and the related payment is not applicable.
Tax rate
The tax rate is €0.45 per kilogram of virgin plastic in MACSI.
Penalties for non-compliance
Manufacturers who do not comply with the plastic tax regulations will be subject to fines and penalties.