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 : 01/07/2020 ( last checked on 08/12/2020)

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 per Hectoliter of º 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 per Hectoliter of PURE ALCOHOL

Standard rate for SPARKLING wine in Italy

0 EUR per Hectoliter of PURE ALCOHOL

 

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 per Hectoliter of PURE ALCOHOL

Standard rate for SPARKLING fermented products in Italy

0 EUR per Hectoliter of PURE ALCOHOL

 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 per Hectoliter of PURE ALCOHOL (VAT applied is 22%)

Standard rate for SPARKLING intermediate products in Italy

88.67 EUR per Hectoliter of PURE 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  per Hectoliter of PURE ALCOHOL (VAT applied is 22%)

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

not applicable