The contribution

Mef, parcel tax postponed to 30 June, hyper-amortisation extended

In a note, the ministry announces 'a legislative measure to be issued soon' that will amend the provisions of the budget law that introduced an administrative fee to cover the costs associated with imports of small consignments with a value of less than EUR 150

by Rome Editorial Staff

12 March 2026

1' min read

Translated by AI

Versione italiana

1' min read

Translated by AI

Versione italiana

Here comes the Mef's 'communiqué law' postponing the parcel tax introduced in the manoeuvre and extending the hyper-amortisation also outside the EU. In a note, the ministry announces 'a soon-to-be-issued legislative measure' that will amend the provisions of the budget law that introduced an administrative fee to cover expenses related to the import of small consignments with a value of less than €150: 'the postponement, until 30 June 2026, of the application of the aforementioned provisions will be envisaged. The postponement of the effectiveness of the rule responds to the need to allow the adjustment of the information system of the Customs and Monopolies Agency,' Via XX Settembre explains in the document. The news was anticipated by the Sole 24 Ore of 11 March.

In particular, reads the Mef note, the forthcoming legislative measure will intervene on Law No. 199 of 30 December 2025 (Budget Law for 2026), to amend:

the provisions (Article 1, paragraphs 126 to 128) that introduced an administrative fee to cover the costs associated with imports of small consignments with a value of less than EUR 150. In particular, the postponement of the application of these provisions until 30 June 2026 will be provided for. The postponement of the effectiveness of the rule responds to the need to allow the adjustment of the information system of the Customs and Monopolies Agency;
the provisions of the same Budget Law for 2026 (Article 1, paragraph 139) that establish the rules for determining the VAT taxable amount relating to exchanges. It will be clarified that the new criterion, which assumes as the taxable amount for VAT on exchange transactions and gifts in payment the total amount of the costs, applies to transactions carried out in performance of contracts entered into or renewed as from 1 January 2026. Consequently, for contracts concluded before 1 January 2026, the normal value criterion will continue to apply. This solution, in compliance with the principle of legitimate expectations and legal certainty, allows for the preservation of the negotiating structures already formed under the regulations previously in force;
the provisions dedicated to the new 'hyper-amortisation', (Article 1, paragraphs 427 to 436) which provide, in favour of persons with business income, an increase, for depreciation purposes, of the acquisition cost of investments in capital goods. In particular, the provision limiting the benefit only to the purchase of goods produced in Europe or in States adhering to the Agreement on the European Economic Area will be abolished.

Brand connect

I prossimi eventi

Tutti gli eventi

Notizie e approfondimenti sugli avvenimenti politici, economici e finanziari.

Italy

Mef, parcel tax postponed to 30 June, hyper-amortisation extended

In a note, the ministry announces 'a legislative measure to be issued soon' that will amend the provisions of the budget law that introduced an administrative fee to cover the costs associated with imports of small consignments with a value of less than EUR 150

Brand connect

I prossimi eventi

Newsletter