On January 1, 2024, it will no longer mark the entry into force of the much-debated plastic tax in Italy. The implementation date has been postponed to July 1, 2024, according to what was established by paragraph 44, letter a) and b), of the maxi substitute amendment to the 2024 Budget Bill, approved by the Senate on December 22 and currently under examination by the Chamber.
The plastic tax, introduced by articles 1, paragraphs 634 and 658 of Law No. 160 of December 30, 2019 (2020 Budget Law), is a tax on single-use plastic artifacts. This tax, now extended for the sixth time, affects the consumption of Single-Use Plastic Artifacts (Macsi), made using plastics consisting of organic polymers of synthetic origin, including sheets, films, or strips.
Macsi subject to taxation are mainly single-use containers and packaging, such as tetra pak milk containers, bottles, polystyrene packaging for the protection of TVs and computers, while the 2021 Budget Law has extended taxation to preforms.
Excluded from taxation are compostable Macsi, medical devices classified as such by the special committee (Law 289/2002, Article 57), and containers for medicinal preparations.
The fixed value of the plastic tax is €0.45 per kilogram of plastic material contained in Macsi. The taxation, rooted in EU Directive 2019/904 on reducing plastic, applies to producers, importers, and consumers of such artifacts.
Sanctions.
Sanctions for non-payment or late payment of the tax, as well as for the late submission of the quarterly declaration, range from €250 to €2,500, with additional administrative penalties ranging from double to five times the evaded tax, not less than €250.
The plastic tax is also part of a European context, where it is considered a “own resource” of the European Union, financing specific items in the European budget. The uniform levy rate on the weight of non-recycled plastic packaging waste, set at €0.80 per kilogram, is regulated by Decision 2020/2053/EU. However, to avoid recessive effects, an annual flat-rate reduction of the contribution is foreseen, amounting to €184 million for Italy, as specified in Regulation 2021/770/EU, which determines the calculation methods of the levy rate and the procedure for making the resource available.”
