Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Accisa sui tabacchi lavorati
    IT - Italy
    EUR
    Date
    Year
    1965/05/13
    2018/07/01
    2019/05/22 14:23:58

    Contact information

    Administration

    Agenzia delle Dogane e dei Monopoli

    Service

    “Telematic office for public relations”

    Website

    https://www.adm.gov.it/portale/

    E-mail

    Telephone

    +39 06 58571

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    IT - Italy
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    19.2759
    8.0991 %
    10.5001 %
    51.0017 %
    22 %
    18.0328 %
    69.0345 %
    77.1336 %
    250
    238
    140.6599
    59.1008 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per 1,000)
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    22 %
    18.0328 %
     

    Cigars and Cigarillos

    23 %
    22 %
    18.0328 %
    41.0328 %
    25

    Fine cut smoking tobacco (for rolling of cigarettes)

    58.5 %
    22 %
    18.0328 %
    76.5328 %
    120
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    22 %
    18.0328 %
     

    Other smoking tobacco

    56 %
    22 %
    18.0328 %
    74.0328 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    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

    General comments

    No Yes
    Tax authority

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214b-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    10,518
    0.6098 %
    1.4491 %
    2016
    10,688
    0.6325 %
    1.4969 %
    2015
    10,762
    0.6514 %
    1.5159 %
    2014
    10,414
    0.6421 %
    1.4893 %
    2013
    10,679
    0.6655 %
    1.5316 %
    2012
    11,358
    0.704 %
    1.6202 %
    2011
    11,243
    0.6866 %
    1.6561 %
    2010
    10,978
    0.6842 %
    1.6502 %
    2009
    10,941
    0.6956 %
    1.6685 %
    2008
    10,775
    0.6602 %
    1.602 %
    2007
    10,435
    0.6483 %
    1.5666 %
    2006
    10,122
    0.6537 %
    1.63 %
    2005
    9,173
    0.6158 %
    1.581 %
    2004
    8,946
    0.6177 %
    1.5783 %
    2003
    8,158
    0.5866 %
    1.4752 %
    2002
    8,011
    0.5953 %
    1.5052 %
    2001
    7,534
    0.58 %
    1.4548 %
    2000
    7,711
    0.6222 %
    1.5624 %

    Footnotes