Small parcels: the 2-euro charge has been extended until 1 October
Withholding tax is on hold until the EU-wide withholding tax regime comes into force by November
by Marco Mobili and Giovanni Parente
The extension of the Italian €2 tax on mini-parcels from outside the EU has been granted at the very last minute to avoid the ‘3+2’ effect, which would have come into force on 1 July with the introduction of the new €3 EU tariff. Through a provision included in the NRRP decree approved by the Council of Ministers on 22 June, a measure has in fact been introduced that effectively suspends the tax until 1 October, pending the introduction of the handling fee – that is, the customs handling charge on which an agreement has already been reached at EU level and which all EU countries will be required to apply by November.
Application already postponed
The Italian ‘mini-tax’ had been provided for in the 2026 budget, at a time when neither the EU tariffs nor the decision to introduce a management fee at EU level had yet been finalised. The decision to postpone its implementation until 1 July was then set out in the tax decree (Decree-Law 38/2026): a decision made possible by the fact that revenue forecasts had been based solely on the second half of the year, with estimated revenue for 2026 initially set at €122.5 million and subsequently revised to €245 million.
Pressing to force a slip
In recent days, there had been intense pressure from trade associations calling for the postponement of the Italian mini-tax. This request was based on the view that the levy (even though it has not yet been applied) has already led to a shift in import and customs clearance operations towards other Member States that do not impose it – in particular Belgium, the Netherlands and Hungary – with goods then being transported overland into Italia.
The loss of traffic
In fact, the 50 per cent drop in traffic during the first two months of the year, prior to the postponement of the mini-tax, has led to a shift in the geography of shipments, which could now be further accentuated during the months in which the Italian mini-tax is in force, until the introduction of the EU handling fee.
Putting the mini-tax on hold, therefore, may help to prevent a drop in turnover that could also have a knock-on effect on the entire employment chain.
