Italy – plastic packaging tax as per 1 of January 2021

I would like to share with you further information regarding the plastic packaging tax to be introduced in Italy presumably in January 2022.

  • It is expected that the final legislation regarding the Italian plastic packaging tax (PPT) will be published by the end of October 2021. However, a further postponement is also possible;
  • 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 however no clear interpretation of the “recycled” term is currently available.
  • The subjects obliged to pay 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.
  • In line with the PPT, companies should introduce an adequate internal tracing system for the single use plastics;
  • 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).

Image source: http://unsplash.com

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