Italy Plastic Tax (MACSI): €0.45/kg on Single-Use Plastics — Registration, Filing and Exemptions

The tax applies to 'MACSI' — manufatti in plastica monouso a uso convenzionale — single-use plastic products designed for conventional use. Covered items include: food containers and trays, beverage cups and lids, cutlery (forks, knives, spoons), plates, straws, stirrers, balloon sticks, cotton bud sticks, and any packaging made wholly or partly of conventional plastic. The tax is calculated on the total plastic weight, not the product weight. Key exclusion: products made entirely of biodegradable and compostable plastic certified to EN 13432 are exempt. Products designed for multiple use (e.g., durable food storage containers) are also excluded. The tax does not apply to plastic used in medical devices, pharmaceutical packaging, or products covered by the EU Single-Use Plastics Directive (SUPD) that have already been banned.

The tax is €0.45 per kilogram of plastic content. Calculation: determine the total weight of conventional plastic in the product (in kg), multiply by €0.45. For example, a plastic food container weighing 50g (0.05 kg) incurs a tax of €0.0225. The tax is due quarterly. Filing deadlines: Q1 (Jan-Mar) → 31 May; Q2 (Apr-Jun) → 30 September; Q3 (Jul-Sep) → 30 November; Q4 (Oct-Dec) → 28 February of the following year. Payment is due at the time of filing. The tax is self-assessed — the liable party calculates the amount due and pays directly. Record-keeping: maintain invoices, weight calculations, and product specifications for at least 10 years. If you import goods, the tax is declared separately from customs duties.

Yes, biodegradable and compostable plastics are fully exempt — but only if certified to European standard EN 13432 (or equivalent national standards implementing it). The certification must come from an accredited third-party body. You must retain the certification documentation and make it available for inspection by the Agenzia delle Entrate. Products made from PLA (polylactic acid), PHA (polyhydroxyalkanoates), and starch-based blends are commonly certified. Note: 'oxo-degradable' plastics (conventional plastics with additives that cause fragmentation) do NOT qualify for the exemption — they are actually banned under the EU Single-Use Plastics Directive. If you are unsure whether your material qualifies, request the EN 13432 test certificate from your material supplier before assuming the exemption applies.

Liability depends on the supply chain position: (1) for goods manufactured in Italy — the manufacturer is liable; (2) for goods imported from outside the EU — the importer of record (the entity named on the customs declaration) is liable; (3) for goods acquired from another EU member state — the first purchaser in Italy is liable. The tax is not charged to the end consumer — it is a production/import-level tax. However, the cost is typically passed through the supply chain via pricing. For cross-border sellers: if you import plastic products into Italy (either directly or through an Italian FBA warehouse), you are the importer of record and are directly liable for the tax. If you sell through an Italian marketplace and the marketplace acts as importer, the marketplace may assume liability — confirm this in your marketplace agreement.

Penalties for MACSI tax non-compliance include: (1) failure to register: fine of €250-€10,000; (2) failure to file a quarterly return: penalty of 120% of the tax due, with a minimum of €250; (3) late filing (within 90 days of deadline): reduced penalty of 60% of the tax due; (4) underpayment: penalty of 30% of the unpaid tax plus interest; (5) false declarations: criminal penalties including fines of 2-6 times the tax evaded and potential imprisonment of 6 months to 3 years for serious cases. The Agenzia delle Entrate conducts audits and can request documentation at any time. Voluntary disclosure (ravvedimento operoso) before an audit begins can reduce penalties significantly — by 1/8 to 1/5 depending on how quickly the disclosure is made after the violation.