Selling in Italy is not only a matter of VAT, logistics or customs. If your company sells packaged products, electrical and electronic equipment, or batteries, it may also have obligations under Italy’s extended producer responsibility rules, commonly known as EPR.
These rules are increasingly monitored by authorities, marketplaces and large distributors. In addition, the obligations may vary depending on the type of product and the way it is placed on the Italian market.
At VAT & Green Tax, we help companies identify and manage their EPR obligations in Italy and across Europe. We act as a single point of contact to coordinate registrations, authorised representatives and periodic reporting obligations.
Who is subject to EPR obligations in Italy?
EPR obligations in Italy may apply to manufacturers, importers, distance sellers and foreign companies that place certain products on the Italian market.
The Italian framework distinguishes between different waste streams., and the most common ones for companies selling in Italy are:
- Packaging.
- Electrical and electronic equipment, known as WEEE.
- Batteries and accumulators.
The key issue is not always who manufactures the product. In many cases, the obligation falls on the company that first places the product on the Italian market, packages the goods, or sells directly to Italian consumers.
For this reason, before assuming whether an obligation exists, it is important to analyse the supply chain, the Incoterms used, the role of marketplaces and the commercial structure of the transaction.
EPR obligations for packaging in Italy.
The Italian packaging system is mainly organised around CONAI, the National Packaging Consortium.
Obligations may include:
- Joining the CONAI system where applicable.
- Declaring the packaging placed on the Italian market.
- Paying the corresponding environmental contributions.
- Keeping supporting documentation.
The specific obligations will depend on the role played by the company in the supply chain and on who effectively places the packaged products on the Italian market.
Many foreign companies incorrectly assume that they have no packaging obligations when selling through ecommerce or marketplaces. However, each case must be assessed individually.
EPR obligations for electrical and electronic equipment in Italy.
Companies selling electrical and electronic equipment in Italy may be considered producers for WEEE purposes.
This may include, among others:
- Manufacturers selling products under their own brand.
- Importers.
- Companies selling remotely from another EU Member State or from outside the EU directly to Italian customers.
- Operators introducing electrical equipment into Italy from non-EU countries.
Where an obligation exists, the company must register with the Italian National Register of EEE Producers before starting the activity.
Other obligations may also apply, including:
- Waste collection and treatment systems.
- Financing of waste management.
- Periodic communications.
- Keeping registration information up to date.
Correct product classification is essential to avoid issues during an inspection.
EPR obligations for batteries in Italy.
Batteries are subject to a specific regime that has recently been updated to align with the European Battery Regulation.
These obligations may apply to:
- Batteries sold separately.
- Batteries incorporated into electronic devices.
- Batteries integrated into tools, industrial equipment or means of transport.
Companies subject to these rules should review:
- Their registration with the relevant register.
- The financing of collection systems.
- Information obligations.
- Periodic communications required under Italian law.
Many companies are unaware that they are subject to these obligations because they do not sell batteries as their main product, but rather products that contain batteries.
Authorised representative in Italy.
One of the issues that generates the most uncertainty is whether an authorised representative must be appointed in Italy.
The answer depends on the EPR waste stream involved and on how the sale is carried out.
In the WEEE field, companies not established in Italy that sell directly to Italian users may need to act through an authorised representative established in Italy.
For batteries, the European Battery Regulation also provides for the appointment of an authorised representative in certain cases where operators place products on the market in other Member States.
The appointment must be made correctly and must comply with the requirements laid down by the applicable rules.
Using an unsuitable representative, or assuming that a logistics provider covers this role, can create significant compliance risks.
What must be declared in Italy?
Reporting obligations vary depending on the type of product.
Packaging declarations
For packaging, companies usually declare the quantities placed on the Italian market, broken down by material, such as:
- Plastic.
- Paper and cardboard.
- Glass.
- Wood.
- Steel.
- Aluminium.
Incorrect classification may lead to relevant financial differences and possible adjustments.
WEEE declarations
For electrical and electronic equipment, companies must report the quantities of products placed on the Italian market.
This information should be consistent with:
- Issued invoices.
- Product references.
- The classification used in the register.
- Commercial documentation.
Battery declarations
Battery declarations are usually made by product category and by quantities placed on the market.
Batteries incorporated into other products must also be reviewed carefully, as this is one of the areas where compliance errors are most common.
Risks and penalties for failing to comply with EPR obligations in Italy
The consequences of failing to comply with EPR obligations go far beyond a financial penalty.
It is increasingly common for:
- Marketplaces to request EPR registration numbers.
- Distributors to require proof of compliance.
- Customers to carry out sustainability and regulatory compliance audits.
- Authorities to perform specific checks.
In the WEEE and battery systems, significant penalties may apply for lack of registration, failure to comply with reporting obligations or absence of adequate waste management systems.
For packaging, controls and penalties may also arise in relation to incorrect declarations or failure to pay the relevant environmental contributions.
For this reason, it is advisable to review the applicable obligations before starting sales, rather than waiting until a request from the authorities or a commercial issue arises.
VAT & Green Tax: a single point of contact for EPR compliance in Europe.
Managing EPR obligations country by country often leads to costs, duplication and mistakes.
A company selling in Italy will often also sell products in other European markets, such as France, Germany, Portugal, the Netherlands or Belgium.
At VAT & Green Tax, we coordinate EPR compliance across Europe from a single point of contact.
Our team analyses:
- The products sold.
- The countries affected.
- Registration obligations.
- The need to appoint authorised representatives.
- Periodic reporting obligations.
- Requirements imposed by marketplaces and distributors.
We also combine our EPR experience with specialised knowledge of Italian VAT, environmental taxation and customs, providing a comprehensive view of the transaction.
Do you need help with EPR in Italy?
If your company sells packaged products, electrical or electronic equipment, cells, or batteries in Italy, please review as soon as possible whether EPR obligations apply.
At VAT & Green Tax, we can help you determine whether your company is subject to EPR obligations in Italy and coordinate the necessary registrations, representatives and declarations.
