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See more content about compliance in Italy:

* VAT compliance in Italy
* VAT rates on products and services in Italy
* INTRASTAT compliance in Italy

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Accisa sull’alcole e le bevande alcoliche, is in force since 01/01/1993 in Italy.
Excise duties for alcoholic beverages, in Italy, fall under :

(*) Up to date until : 7/1/2019 ( last checked on 7/16/2019 11:03:03 AM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Italy

Agenzia delle Dogane e dei Monopoli
Electronic Helpdesk (https://www.adm.gov.it/portale/-/electronic-helpdesk)
https://www.adm.gov.it

Collector of tax :
Customs and Monopolies Agency

Area where the law applies :
Mainland IT – Italy

Taxpayers

• Authorised warehouse keeper

• Importer

• (Temporary) registered consignee

Tax due date and collecting Authority

The 16th of the month following the month of release for consumption

Authorised warehouse keeper send data in electronic way daily

The 16th of the month following the month of release for consumption

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Italy?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

 

Excise duties in Italy for beer

Standard rate for beer in Italy

2.99 EUR /hl/ ° PLATO (VAT applied is 22%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Italy

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Italy

** not in application for distance selling purpose **

 

Excise duties in Italy for wine

 

STANDARD RATE

Standard rate for STILL wine in Italy

0 EUR /hl/ ° ALCOHOL

Standard rate for SPARKLING wine in Italy

0 EUR

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Italy

not applicable

Reduced rate for SPARKLING wine in Italy

not applicable

 

Excise duties : Fermented beverages other than wine and beer in Italy

 

STANDARD RATE

Standard rate for STILL fermented products in Italy

0 EUR

Standard rate for SPARKLING fermented products in Italy

0 EUR

 

REDUCED RATE

Reduced rate for STILL fermented products in Italy

not applicable

Reduced rate for SPARKLING fermented products in Italy

not applicable

 

Excise duties : Intermediate products in Italy

 

STANDARD RATE

Standard rate for STILL intermediate products in Italy

88.67 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Standard rate for SPARKLING intermediate products in Italy

88.67 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Italy

not applicable

Reduced rate for SPARKLING intermediate products in Italy

not applicable

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Italy

STANDARD RATE

Standard rate for Ethyl alcohol in Italy

1,035.52 EUR  /hl/ ° ALCOHOL (VAT applied is 22%)

Reduced Rate for Ethyl alcohol in Italy : Low strength spirits, particular regions, etc.

not applicable