Products released for consumption in another Member State are subject to payment of excise duty if held for commercial purposes in State territory.

Excise duty is due for holding the above products:

  • by an entity, other than a private individual, which operates a tax warehouse or has the status of a registered consignee that must guarantee payment. Or

  • by a representative of the Community entity responsible for the supply, provided that the products are held by a private individual, not purchased for own use (but recognised as such), transported by that individual and not intended to be supplied in return for payment.

    The representative, who guarantees the payment of excise duty, must be based in the Italian State and must be authorised in advance by the tax authority office with local jurisdiction.

Products already subject to excise duty in another Member State, purchased by an entity established within State territory – which may be a private individual or an entity acting as a private individual while carrying out an economic activity – and dispatched or transported to State territory directly or indirectly by the seller or on its behalf, are subject to excise duty in Italian territory.
The entity liable to pay excise duty is the tax representative appointed by the seller, based in Italy and previously authorised by the tax authorities.

Last update: 12-12-2020