On 28 October 2026, the Italian Council of Ministers approved a further deferral of the Sugar Tax and Plastic Tax, originally introduced by the 2020 Budget Law (Law No. 160/2019), pushing their effective date from 1 January 2027 to 1 July 2027. This marks the sixth postponement since their legislative inception, reflecting ongoing industry lobbying and administrative readiness concerns. The Plastic Tax (MACSI) targets single-use plastic products (MACSI) used for containment, protection, or delivery of goods, while the Sugar Tax applies to sweetened non-alcoholic beverages falling under CN codes 2009 and 2202. Both taxes fall under the jurisdiction of the Customs and Monopolies Agency (ADM). The decree-law implementing the delay is expected to be published in the Official Gazette by early November 2026.
Key Takeaways
- Extended Compliance Window: Manufacturers, importers, and intra-EU acquirers gain an additional six months to adapt production processes, supply chains, and IT systems for tax calculation, reporting, and payment via the ADM’s telematic platform.
- Scope and Exemption Clarifications: The delay provides time for the ADM to issue pending interpretive circulars on critical definitions (e.g., “single-use,” “recycled content thresholds,” “sweetener types”) and exemption procedures for medical devices and export operations.
- Financial Planning Impact: Affected businesses should revise cash flow forecasts for H1 2027, noting that the tax liability will accrue from 1 July 2027 with the first payment likely due by 16 August 2027 under the monthly settlement regime.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement