Taxes in Europe Database v2
Dlgs n° 504 of 26 October 1995, as amended;
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.
Warehousekeeper of the tax warehouse where the release for consumption takes place.
Consumption of cigarettes and tobacco products.
The basis of assessment is the retail price.
Art. 17, D.lgs n° 504 of 26 October 1995, as amended.
For other cut smoking tobacco (for pipe) the Ad Valorem Excise is 56%.
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.
The duty is payable when the products are released for consumption by tax warehouses.