Plastic Tax: in force in some Member States but it's still slipping in Italy

European institutions have long undertaken strategies aimed at reducing the growing production of packaging and single-use plastic containers and their consequent dispersion into the environment. Directive 2019/904/EU, adopted by the European Parliament and the Council of the European Union, introduced provisions aimed at reducing the impact of plastic products on the environment and promotes a transition towards a circular economy, providing for a set of specific measures and prohibition of single-use plastic whenever alternative solutions are available. According to this perspective, each strategy implemented by Member States must promote the use of reusable and sustainable products and systems instead of single-use plastic products, with the main objective of reducing the amount of waste produced. In Italy, measures to contain the use of single-use plastic have been implemented through the establishment of a tax on the consumption of single-use products (MACSI), which have or are intended to have the function of containment, protection, manipulation or delivery of goods or food products. The tax, so-called plastic Tax, was introduced by art. 1, c. 634-658, L. 160/2019 and weighs on MACSI, also in the form of sheets, films or strips, made with the use, even partial, of plastic materials, consisting of organic polymers of synthetic origin and they are not conceived, designed or placed on the market to make multiple transfers during their life cycle or to be reused for the same purpose for which they were designed. MACSI are also considered: the devices, made with the use, even partial, of the aforementioned plastic materials which allow the closure, marketing or presentation of the same MACSI or of products made entirely of materials other than the same plastic materials; semi-finished products, including preforms, made with the use, even partial, of the aforementioned plastic materials, used in the production of MACSI. However, the products are excluded from the application of the tax: compostable MACSI in compliance with the UNI EN 13432:2002, standard which defines the characteristics on the basis of which a material can be defined as compostable; medical devices classified by the Single Commission on Medical Devices (art. 57, L. 289/2002); MACSI used to contain and protect medicinal preparations. The plastic tax is 0,45 EUR per kilogram of plastic material contained in the MACSI. Taxable subject of plastic tax MACSI made in the national territory The manufacturer, or the person, resident or non-resident in the national State, who intends to sell MACSI, obtained in a production plant, to other national subjects MACSI from other European Union countries Subject who purchases the MACSI in the economic activity, or the transferor if the MACSI are purchased by a private consumer; MACSI from Extra- UE countries Importer The tax debt is determined on the basis of the elements indicated in the quarterly declaration that the taxable subjects must send to the AD by the end of the month following the calendar quarter to which it refers. If the tax due is less than or equal to 25 EUR, the payment is not due and the presentation of the declaration is not necessary. The plastic tax must be paid according to the following methods and terms: in case of sale in Italy of MACSI products therein and intra-EU purchases, within the deadline for submitting the quarterly declaration with Mod. F24; in the case of definitive imports, in the manner envisaged for border duties, that is debit, credit or prepaid cards, bank transfer, etc. The entry into force of the plastic tax has been postponed several times over time, most recently by L. 213/2023 which extended the application to 1st July 2024. Plastic tax in Europe Different forms of taxation on types of plastic or on uses of plastic such as packaging, are already in force in some Member States. Belgium, Denmark, Estonia, Finland, Latvia, the Netherlands and Slovenia, apply taxes on plastic packaging at higher rates for specific types of plastic and/or single-use plastic items. A taxation system that can lead to an increase in the final price of goods and, therefore, a decrease in market demand, at the same time, encouraging the use of more durable and/or more sustainable alternatives. Since 2023, Spain has introduced a tax very similar to the Italian one, also established at the rate of 0,45 EUR per kilogram of non-recycled plastic contained in products and, in the case of goods composed of plastic and other materials, taxation occurs only on non-recycled plastic. For producers, there are also specific information and invoicing obligations. They must indicate separately on the invoice, and transmit to the buyers, the tax applied to the products (both to be paid and already paid to the tax authorities). The tax on single-use plastic will also arrive in Germany, but not before 2025. Last December, in fact, the German government reached an agreement for the introduction of a new tax for the plastics sector, but will be necessary another year for its entry into force. ...