Italy’s Ministry of Economy and Finance has announced the publication of the Ministerial Decree of 12 May 2021 in the Official Gazette, which establishes the implementing rules for the tax on the consumption of sweetened drinks. The tax applies from 1 January 2022 on the sale and import of sweetened beverages at a rate of EUR 10 per hectoliter for finished products and at a rate of EUR 0.25 per kilogram of products that are meant to be diluted. In general, the tax is payable by the manufacturer when manufactured and sold in Italy, by the buyer when acquired from other EU countries, and by the importer when imported from non-EU countries. Taxable persons are subject to certain registration requirements as specified in the Decree and are required to submit monthly returns for the tax.
Source Orbitax
Latest Posts in "Italy"
- Italian Businessman Arrested for Laundering VAT Fraud Proceeds in EPPO Venice Investigation
- Public Entity’s VAT Liability Persists Despite Management Delegation and Public Law Status
- VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions
- Automated VAT Settlement: New Rules, Critical Issues, and Open Questions in 2026
- From May 2026, Enhanced Coordination for VAT Technical Assessments Between Customs and Tax Agencies
