Sugar Tax – Implementing provisions published in the Official Gazette

Prepared by Francesco Pizzo and Federica Panzeri

In the Official Gazette no. 125 of May 27, 2021, the Decree of May 12, 2021 of the Ministry of Economy and Finance, implementing the Sugar Tax, was published. The tax is expected to come into force on January 1, 2022.

The Sugar Tax, that was introduced by the Budget law 2020 (Law n. 160, dated 27 December 2019), applies to finished products and those prepared to be used as such after dilution, falling within the headings of CN 2009 (fruit, vegetables and legumes juices) and 2202 (water with added sugar or other sweeteners or flavoring, and other non-alcoholic beverages) of the EU combined nomenclature, packaged for sale, intended for human food consumption, obtained by adding sweeteners and having an alcoholic strength of less than or equal to 1,2% by volume.

Sugar Tax taxable payers are the national manufacturer, the person arranging the packaging, the person, resident or non-resident in the Italian territory, on behalf of which the sweetened drinks are obtained by the manufacturer or by the packager, as well as those who introduce the products into the territory of the State from other countries.

The taxable amount of the tax is fixed, respectively, at EUR 10 per hectoliter for finished products and at 0.25 per kilogram for products intended to be used as such after dilution.

That said, the Ministerial Decree of 12 May 2021, in articles 3 and 4, identifies the registration obligations, at the Customs and Monopolies Agency, of the persons operating the production plants, the persons that sell the products on the Italian territory or that introduce the products in Italy from other countries.

Articles 5, 6, 7 and 8 of the Ministerial Decree concern, on the other hand, the main obligations required to the taxable persons, such as the preparation and storage of summary statements of the transactions relevant for tax purposes (in compliance with the three forms attached to DM), the declarations and periodic payments of the tax due.

For further information, please refer to our previous Newsalert.

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