Edited by Francesco Pizzo
The 2020 budget law (n. 160/2019) introduced two new consumption taxes under the responsibility of the Customs and Monopolies Authority: the tax on the consumption of plastic products with single use or ” MACSI ”(known as the“ Plastic Tax ”) and the tax on the consumption of sweetened beverages (known as the“ Sugar Tax ”).
The “Plastic 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.
The “Sugar Tax” covers non-alcoholic sweetened beverages, meaning finished products and those prepared to be used as such after dilution, falling within the headings of NC 2009 (fruit juices, vegetables and legumes) and 2202 (water with added sugar or other sweeteners or flavoring, and other non-alcoholic beverages) of the EU combined nomenclature, obtained by adding sweeteners.
The Italian Government, in the Council of Ministers meeting of 14 October 2025, decided to further postpone the entry into force of the Sugar Tax and Plastic Tax to 1st January 2027.
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