2FIRSTS | Italy Proposes Earlier Vape and HTP Tax Hikes, New Rules for E-Liquid Pricing, Exclusive Deals and Distribution
Italy's draft 2027-2029 budget would move e-liquid and heated tobacco tax increases to July 2027 and impose new rules on pricing, exclusive deals, and distribution.Summary
Italy's proposed 2027–2029 budget bill would accelerate scheduled tax increases for e-liquids and heated tobacco products by six months, moving them to July 1, 2027. The tax coefficients would rise to 22% for nicotine-containing e-liquids, 17% for nicotine-free liquids and applicable flavorings, and 42% for heated tobacco. Article 34 would bring e-liquid retail prices under an official price schedule administered by the Customs and Monopolies Agency (ADM), based on manufacturers' applications with 90-day and 40-working-day administrative timelines. The proposal would prohibit exclusive agreements between retailers and manufacturers or distributors, restrict displays dominated by a single brand, ban volume-linked incentives and bundled sales, and limit consumer-facing information. It would also require manufacturers and suppliers from other EU states or third countries to use authorized warehouse operators in Italy, and impose sourcing and recordkeeping requirements on retailers. The measures remain subject to parliamentary approval, with implementing regulations to be issued within 180 days of enactment and transitional arrangements for existing stocks and authorized operators.
(Source：2Firsts)
