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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Accisa sui tabacchi lavorati
Tax name in English Excise duty on manufactured tobacco (EU harmonised)
Member State IT-Italy
Tax in force since 1965/07/13
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Dlgs n° 504 of 26 October 1995, as amended;

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Friuli Venezia Giulia, Sardegna, Sicilia and Valle d’Aosta regions with special autonomy and Trento and Bolzano self-governing districts profit by the excise duty directly.

 
Geographical Scope

 
Taxpayers

Warehousekeeper of the tax warehouse where the release for consumption takes place.

 
Tax object and basis of assessment

Consumption of cigarettes and tobacco products.

The basis of assessment is the retail price.

 
Deductions, Allowances, Credits, Exemptions

Art. 17, D.lgs n° 504 of 26 October 1995, as amended.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 17.34 51.03 %
Cigars and Cigarillos 0.00 23.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 0.00 58.50 %
Other smoking tobacco 0.00 24.78 %

Comments

For other cut smoking tobacco (for pipe) the Ad Valorem Excise is 56%.

 
Tax due date

For products released for consumption from 1st to 15th day of the month the payment must be made within the end of the month; for products released for consumption from 16th to the end of the month payment must be made within the 15th of the following month.

 
Tax collector

The duty is payable when the products are released for consumption by tax warehouses.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10,921.93 EUR 0.68
2011 10,934.14 EUR 0.67
2010 10,621.51 EUR 0.66
2009 10,495.64 EUR 0.67
2008 10,387.99 EUR 0.64
2007 10,051.93 EUR 0.62
2006 9,723.31 EUR 0.63
2005 8,998.54 EUR 0.60
2004 8,713.56 EUR 0.60
2003 8,041.46 EUR 0.58
2002 7,854.44 EUR 0.58
2001 7,439.78 EUR 0.57
2000 7,162.33 EUR 0.58

Comments