Plastic Tax in Italy: What Distributors of Plastic Packaging Need to Know

The introduction of the Italian plastic tax has been postponed for the sixth time and is now scheduled for July 1, 2024, according to the budget proposal of the Italian Ministry Council for the year 2024. Originally, it was supposed to come into effect in July 2020.

The goal is to reduce the consumption and production of single-use plastic products to promote the sustainability of the circular economy. We summarize the key information for distributors of plastic packaging.

Which products are subject to the task?

The plastic tax in Italy applies to products that are partially or entirely made from synthetic organic polymers. This includes products used for enclosing, protecting, or delivering goods or food that are not intended for reuse (e.g., bottles, bags, food containers). Exempted are products for permanent use, medical devices, and those used for storing medical preparations. Compostable plastic according to DIN EN 13432 is also exempt. The tax does not apply to plastic material from recycling processes.

Who is subject to the task?

Liability for the tax depends on the manufacturing and importing country. Goods manufactured in Italy or products from manufacturers based in Italy are subject to the tax. For imports from other EU countries, liability depends on the purpose. Companies acquiring products for their economic activities are subject to the tax. In sales to private end consumers, the seller bears the tax. For imports from non-EU countries, the importer is liable for the tax.

What is the tax rate?

The plastic tax is €0.45 per kilogram of the contained virgin plastic, excluding recycled plastic.

What consequences arise in the event of non-payment?

Taxable individuals can expect penalties ranging from two to five times the unpaid tax, with a minimum of €250. Late payments incur a fee of 25% of the owed tax, but at least €150.

To ensure ongoing environmental compliance, collaboration with a nationally and internationally experienced partner is beneficial.

For any questions or specific concerns, feel free to contact our experts at Deutsche Recycling GmbH!