The effective date has been delayed from 1 July 2025 to 1 January 2026.
Italy’s Council of Ministers approved a decree-law on 20 June 2025, delaying the sugar tax’s effective date from 1 July 2025 to 1 January 2026.
Additionally, the law reduces the VAT rate on the sales of art, antiques, and collectables from 22% to 5%.
The reduced VAT rate also includes imported artworks.
Earlier, Italy enacted Law No. 67 of 23 May 2024, converting Decree-Law No. 39 of 29 March 2024 into law, extending the suspension of the plastic and sugar taxes.