Soluzioni

Plastic Tax

How to compete in a “Plastic-Free” World

The 2021 Italian Budget Law and further amendments have set for the 1st of January 2022 the entry into force of the Plastic tax in Italy, in line with European Strategy for plastic, which aims to establish a circular economy where the design and the production of plastics fully meet the needs of reuse, repair and recycling. Deloitte has designed a Tax & Consulting integrated approach to respond to new regulations and create competitive advantages.

The goal of the “European Strategy for plastics in the circular economy” consists in finding a solution for the growing production and dispersion of plastic waste in the environment where we live. Europe has set the goal of avoiding the dispersion of plastic in the environment, achieving the recyclability of all plastic packaging within 2030. Italy has implemented the spirit of the EU legislator by the introduction of the so-called «Plastic Tax», which aims to reduce the consumption of single-use plastic products.

The “Plastic Tax” applies to the consumption of single use products, known as “MACSI”, with certain exceptions. Typically, these are “disposable” packaging made with the use, even partial, of plastic materials consisting of organic polymers of synthetic origin and intended to contain, protect or deliver goods or food products. Semi-finished products and preforms, made entirely or partially with plastic materials and used in the production of MACSI, are considered MACSI as well.

Examples of MACSI are plastic bottles, bags and trays for food (e.g. yoghurt pots). Tetrapak containers used for liquid food products, such as milk and soft drinks. Containers for detergents, earphones, sweaters and any other good wrappers, but also the polystyrene used to protect the packaged appliances, the bubble wrap that wraps any online purchased item, the plastic films used to wrap the materials on the pallets, the caps of bottles or jams, etc. etc.

The subjects obliged to pay the Plastic Tax are different: for MACSI manufactured in Italy, the manufacturer or the customer, which is the subject who requests the manufacture of MACSI for his work; for MACSI from other European Union countries, the subject who buys MACSI in the case of B2B sales, or the transferor in the case of B2C sales to private consumers in Italy; for MACSI coming from third countries, on the other hand, the importer.

The Plastic Tax has an impact on the entire corporate Value Chain. All operators in the supply chain will have to quantify the impacts of the new tax on their business and to adapt the processes and the information systems to the compliance obligations that may arise for the obliged subjects.

Deloitte is already alongside the main consumer companies to help them understanding the evolution of this regulation and which impacts they will face for their business.

Based on our experience regarding the Consumer market, we have designed a Tax & Consulting integrated approach dedicated to the transformation dictated by the new regulations.

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Deloitte Approach

Awareness & Preparation

What is the plastic tax and what are its main effects on the company?

Target: to give transparency on new regulations and to identify the implications on the company’s strategy, processes and systems.

Impact Analysis

What is the impact of new regulations on the business?

Goal: assessment of the impact of the Plastic Tax on the value chain and quantification of the taxation.

Transformation Roadmap

Which actions should we take to mitigate the effects of the Plastic Tax?

Goal: defining the objectives of the company and the transformation plan to mitigate the effects.

Execution

How to adapt in time to the legislation ensuring the business-continuity?

Goal: implementing remediation actions to ensure regulatory compliance and business continuity.

Key contacts

Pierpaolo Mamone

Pierpaolo Mamone

Consumer Products Sector Leader

Pierpaolo è Partner di Monitor Deloitte e Consumer Products Sector Leader in Deloitte Consulting. Ha più di 15 anni di esperienza in consulenza strategica, in diversi settori industriali e dei servizi... More

Pier Paolo Ghetti

Pier Paolo Ghetti

Partner Studio Tributario e Societario

Pier Paolo is a partner at Studio Tributario e Societario Deloitte – Società tra Professionisti and leads the Italian Global Trade Advisory team. Pier Paolo has assisted various multinational and SME ... More

Fabio Tullio Coaloa

Fabio Tullio Coaloa

Partner Studio Tributario e Societario

Fabio is a Partner of Studio Tributario e Societario Deloitte, VAT & Indirect taxes service line. Fabio is a lawyer and he is specialized in VAT, Indirect taxes and Customs issues; he is a speaker on ... More

Key contacts

Daniele Pantaloni

Daniele Pantaloni

Partner Deloitte Consulting

Daniele è Partner di Deloitte Consulting, Enterprise & Technology Performance | SAP. Ha maturato un’esperienza professionale nella consulenza alle imprese di oltre 20 anni, focalizzandosi nell’analisi... More

Francesco Rizzo

Francesco Rizzo

Emerging ERP Solutions Leader

Francesco has more than twenty years of experience in application consulting and in the design, build and deployment of ERP systems. Recently he started and led a Business Unit focused on Microsoft AX... More

Ponziano Ciampi

Ponziano Ciampi

Oracle Service Line Director

Ponziano is Director of Oracle Service Line. After more than 15 years as CEO in several Italian professional services and software house companies, Ponziano joined Deloitte with the aim of contributin... More