Plastic Tax – The “Sostegni bis” decree-law postpones it to January 2022

Prepared by Francesco Pizzo and Federica Panzeri

The entry into force of the “Plastic Tax” has been officially postponed to January 2022 by the Decree-Law “Sostegni bis” published in the Official Gazette no. 123 of 25 May 2021.

In particular, art. 9, third paragraph, of the Decree-Law n. 73 of 25 May 2021 (Urgent measures related to the emergency from COVID-19, for businesses, work, young people, health and local services) amends art. 1, paragraph 652, of the 2020 Budget Law (no. 160/2019) establishing the further deferral of the entry into force of the tax from 1 July 2021 to 1 January 2022.

It is worth to recall that the 2020 Budget Law introduced the tax on the consumption of plastic items with single use or “MACSI” (also known as “Plastic Tax”) in Italy.

The tax concerns the consumption of single use items made with (even partially) plastic materials that have, or are intended to have, the function of containing, protecting, handling or delivering goods or food products.

Taxable payers are persons producing MACSI in the territory of the State or introducing them from other countries (even if they contain other products).

The tax rate is € 0.45 for each kilogram of plastic (virgin) contained in the MACSI.

It is up to the Customs Authority to issue the implementing provisions for application of the tax. Currently a draft of implementing act has been made available in the Customs Authority official website.

For further information, please refer to our previous Newsalerts:

Plastic Tax – The draft of the implementing provisions (hereinafter “IP”) has been published on the website of the Customs Authority

Plastic Tax and Sugar Tax – The proposed amendments by the 2021 budget law

Let’s Talk

For a deeper discussion, please contact:

Francesco Pizzo

PwC TLS Avvocati e Commercialisti


Federica Panzeri

PwC TLS Avvocati e Commercialisti

Senior Manager