Electronic cigarettes, a new tax arrives
In compliance with the equivalence criterion, 40% of the excise duty on cigarettes
3' min read
Key points
3' min read
Tightening of penalties and creation of a new consumption tax for electronic cigarettes. These are two important changes in excise duties contained in the delegated reform decree finally approved by the Council of Ministers on 07 August 2024.
Leaving aside the analysis of penalties, let us elaborate here on the new consumption tax affecting this particular product.
The legislator, by introducing Article 62-quater 2 in the Tua (Legislative Decree 504/1995) provided for a new consumption tax for all inhaled non-combustion products made of solid substances other than tobacco, whether or not containing nicotine. The consumption tax does not apply to the same products if they are authorised for marketing as medicinal products, in accordance with Legislative Decree 219/2006.
The tax applies, pursuant to Article 39l of the Tua, in compliance with the criterion of equivalence, to the extent of 40% of the excise duty on cigarettes. The delegated decree, however, assigns to a provision of the Customs and Monopolies Agency (Adm) the task of fixing the exact measure of the tax to be applied on e-cigarettes.
In addition, Adm is assigned the task, by 1 March each year, of redetermining the tax by reference to the change in the weighted average price of cigarettes.
