Italy Plastic Tax Guide for E-Commerce Sellers
Updated 2026-08-02
Italy's plastic tax (Imposta sulla plastica) applies to single-use plastic products (MACSI) at €0.45 per kg of plastic content. Manufacturers, importers, and intra-EU purchasers must register and file quarterly returns. Biodegradable and compostable plastics certified to EN 13432 are exempt.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What products are subject to Italy's plastic tax?+
Single-use plastic products (MACSI) including: food containers, beverage cups and lids, cutlery, plates, straws, stirrers, balloon sticks, and food containers made partially or entirely of plastic. Only the plastic content is taxed.
Who must pay the plastic tax?+
The tax falls on manufacturers and, for imported goods, on the importer of record. For intra-EU acquisitions, the first purchaser in Italy is liable. Sellers importing plastic products into Italy are directly responsible.
Is there an exemption for biodegradable plastics?+
Yes. Plastics certified as biodegradable and compostable according to European standard EN 13432 are exempt from the tax. You must keep the certification documentation available for inspection.
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