Italy Tax Agency Clarifies VAT Application for Unreturned Packaging, Containers

The Italian Revenue Agency March 20 issued Letter No. 76/2025, clarifying the VAT application for unreturned packaging and containers. The taxpayer, a company, dealt with returnable packaging such as glass bottles, plastic crates, and wooden pallets. The taxpayer sought clarification on the VAT application for unreturned packaging and containers. The Tax Agency clarified that: 1) the taxable base, for VAT purposes, should be determined based on the mercurial price list, which reflects the actual price paid; 2) the reverse charge mechanism applies to the sale of used wooden pallets, and that the taxpayer must issue a single invoice for each ...