From sugar tax to stadium commissioners, here is what the summer decrees provide for

the government is planning more than one decree-law for the summer to extend certain measures, such as the entry into force of the sugar tax, which is scheduled to come into force on 1 July, or to tweak the tax system starting with the reduction of VAT on works of art. Not only that. With another urgent decree, also expected in the Council of Ministers next week, a large package of measures for sport is expected to arrive and above all to finance the major international events that will see Italy as the host country. But let us go in order.

New postponement coming for the sugar tax. The entry into force of the tax on sugar-sweetened beverages, which was supposed to come into effect on 1 July, is set to slip by at least another six months.

The new postponement of the tax on sweetened drinks was promised in recent months during the examination of the Milleproroghe decree. Forza Italia and the League had submitted amendments to postpone it by six months or a year, but the government then decided to leave the postponement out of the decree, pledging to do so in a subsequent measure. Against the Sugar tax, introduced in 2019 by the second Conte government but never applied since, are the companies that produce and sell soft drinks, which fear the repercussions: a brake on investments for more than 46 million, a drop in raw material purchases of more than 400 million and a 10% cut in turnover, estimates Assobibe. The association's hope is for a 12-month postponement, so as to merge the tax with the expiry of the Plastic tax, postponed (with the Superbonus decree) to 1 July 2026.

Also on the table for a forthcoming tax decree is a cut in the VAT on the sale of works of art: the bar should be lowered from 22% to 5%, following the example of other European countries such as France and Germany, which have raised it to 5.5% and 7% respectively. Already in March, Culture Minister Alessandro Giuli had assured that the Mef was in agreement and that the coverage would be found.

In the tax decree there is not only VAT for art and the postponement of the sugar tax. As mentioned, there could also be a series of corrections to the decrees of the tax manoeuvre already in force, such as the maxi-discount of 120 or 130% for new hirings. With an amendment to the implementing decree, in fact, associated companies would be excluded from the calculation of the super tax discount. While for the travel expenses of employees, who have been obliged to make electronic payments since 1 January in order to obtain reimbursements, it will be clarified that the obligation to trace costs incurred only applies to travel expenses made by the employee within Italian territory.