In this guide, we look at when an excise fiscal representative is required for online alcohol sales to Italy, what the customs obligations are, and how to correctly organize cross-border shipping.
Anyone selling excise goods online — typically alcoholic beverages — to Italian consumers faces a set of rules that are often little known but must be carefully observed: those governing excise duty.
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What excise duty is and why it also affects e-commerce
Excise duty is a tax due in the country where the excisable product is released for consumption, governed in Italy by the Consolidated Excise Act (Testo Unico Accise, D.Lgs. 504/1995) and, at European level, by Directive (EU) 2020/262, which replaced the previous EU framework. This means that, unlike VAT, the excise duty on an alcoholic product sold to an Italian consumer is due in Italy, regardless of where the seller is established.
The different situations to distinguish
It is useful to distinguish a few typical scenarios:
- a private individual importing alcohol for personal use within the permitted quantity limits: in this case no particular obligations arise;
- a foreign seller (a business or producer) shipping alcoholic products to private Italian consumers (B2C distance selling): in this case Italian excise duty is due, and must be managed through the procedures set out for distance sales of excisable products;
- an Italian operator purchasing alcoholic products from a foreign supplier for its own business: in this case it must register as a consignee and correctly manage the introduction of the goods into Italian territory.
The digitalization of the system: EMCS
An important update compared to the past concerns the complete digitalization of excise duty management: since 13 February 2023, in implementation of Directive (EU) 2020/262, all movements of excisable products within the European Union (including those already released for consumption, not only those under duty suspension) must be tracked through the computerized EMCS (Excise Movement and Control System). This has replaced the previous paper-based procedures, making the traceability of movements stricter but also more standardized at European level.
The consequences of non-compliance
Failure to correctly manage excise obligations exposes sellers to a twofold risk: on one hand, a tax risk (recovery of the evaded tax together with penalties) and, on the other, in more serious cases, a criminal risk, as the conduct may amount to smuggling. Precisely because of the bureaucratic complexity of this area, many small foreign producers give up selling directly into Italy, or do so without the necessary safeguards, exposing themselves to significant risks.
How we can assist you
Our firm, also in cooperation with specialized partners, assists foreign operators selling excisable products to Italian consumers, assessing the most suitable solution for managing shipments and excise obligations and, where necessary, the appointment of a fiscal representative for VAT purposes and the registration of an Italian VAT number.
Practical advice
- check, before starting sales to Italy, whether your products fall among those subject to excise duty (primarily alcoholic beverages);
- do not rely on improvised solutions: this area involves both tax and, potentially, criminal liability;
- stay up to date on developments in the EMCS system, which has made the traceability of movements stricter since 2023;
- seek the assistance of professionals with specific expertise in customs and excise matters, given the complexity and the significance of the risks involved.
Excise fiscal representative: what they do
An excise fiscal representative manages, on behalf of the foreign seller, the customs formalities and the payment of the excise duty due in Italy on alcoholic beverages. Our firm offers assistance as an excise fiscal representative for companies selling online to Italy.
Frequently asked questions about the excise fiscal representative
What does an excise fiscal representative do?
An excise fiscal representative manages, on behalf of the foreign seller, the customs formalities and the payment of the excise duty due in Italy on alcoholic beverages sold online to Italian consumers.
When is an excise fiscal representative required for online alcohol sales?
When a foreign business or producer ships alcoholic products to private Italian consumers (B2C distance selling). In that case Italian excise duty is due and must be managed through the procedures set out for distance sales of excisable products.
Is excise duty due in the seller’s country or in Italy?
Unlike VAT, excise duty is due in the country where the product is released for consumption. The excise duty on an alcoholic product sold to an Italian consumer is therefore due in Italy, regardless of where the seller is established.
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