№ files_lp_3_process_7_083761
Regulatory summary detailing the Italian Plastic Tax rules for MACSI products, including taxable entities, exclusions, rates, reporting obligations, and refund procedures.
Year: 2023
Country: Italy
Topic: Plastic Tax regulation
Document type: Regulatory summary
Issuing authority: Italian Ministry of Economy and Finance
Applicable directive: EU Directive 2019/904
Target audience: Manufacturers, importers, and sellers of single-use plastic items
Scope: Single-use plastic items (MACSI)
Excluded products: Medical devices, compostable MACSIs, recycled MACSIs
Tax rate: €0.45/kg of MACSI
Effective date: 1 January 2023 (to be confirmed)
Filing requirements: Quarterly tax return via F24 form
Penalties: Non-payment 200–500%, late payment 25%
Refund procedure: Sales abroad or intra-EU transactions with invoices and MRN
Price: 8 / 10 USD
The file will be delivered to the email address provided at checkout within 12 hours.

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