The hands of the Taxman stretch out on electronic cigarettes. From today, in fact, to sell e-cigs and refills, an authorization will be required to be requested from the Customs and Monopolies agency, as required by the VAT-work decree last summer signed by the Minister of Economy, Fabrizio Saccomanni.
The authorization request will consist of the retailer's personal data and the place of storage (with planimetry), it will also be necessary to indicate a presumptive amount of the excise duties on the sale to be paid in the first two tax periods. There are also other requirements such as, for example, the absence of precautionary measures, indictments or convictions for financial crimes. The release of the license is conditional on the payment of a large advance: the retailer will have to pay as a deposit what he expects to collect as tax in the first two years of activity.
At the same time, the consumption tax on electronic smoking increased to 58,5% of the selling price. In this way, the taxman also ensures control over the prices charged: in fact, each retailer will have to communicate his price list to Customs-Monopoli, who will have to approve it within 60 days. The excise duties on e-cigs will be paid with the F24 model almost simultaneously: by the end of the month if the marketing took place in the first 15 days or within 15 days of the following month if the sale took place in the second part of the previous month.
