Italy legislated a tax of EUR 0.45 per kilogram (EUR 450 per tonne) on single-use manufactured plastic items (MACSI) in its 2020 budget law (Legge 160/2019, article 1 paragraphs 634 to 658), with exemptions for recycled and compostable plastics.
The start date has been deferred eight times. The latest deferral, from 1 July 2026 to 1 January 2027, was made by the 2026 budget law (Legge 30 dicembre 2025, n. 199, article 1 paragraph 125, published in the Gazzetta Ufficiale on 30 December 2025) after the Council of Ministers approved the draft on 14 October 2025; the customs agency confirmed the new date in a notice of 9 January 2026.
Status as at September 2026: adopted but delayed; no further postponement found, but the 2027 budget cycle in late 2026 is where a ninth deferral would appear, so re-check before relying on the 2027 date. Dates verified against Legge 199/2025 (Gazzetta Ufficiale) and the Agenzia delle Dogane notice of 9 January 2026 on 23 September 2026.