Taxes in Europe Database v2
Decreto legislativo n. 504 of 26 October 1995 (Consolidated excise law)
- Energy Products: authorised warehousekeeper or registered consignee or importer
- Natural gas: the subjects who invoice to the final consumers or the subjects that extract natural gas for their own use
- Electricity: the subjects who invoice to the final consumers or the subjects that product electricity for their own use
Energy Products: energy products, assessed for quantity and quality, release for consumption in Italy
Natural gas: The quantity of natural gas, measured in cubic meter, supplied to final consumers by those who invoice to the same consumers.
Electricity: The quantity of electricity, measured in kWh, supplied to final consumers by those who invoice to the same consumers.
Exemption from excise duty is allowed on energy products:
- used for purposes other than as motor fuels or as heating fuel
- used as fuel for air navigation other than private tourist aviation and for training flights
- used as fuel for shipping in community waters (including fishing), except on private pleasure craft, and for shipping in inland waters, but for freight transport and fishing only, and for dredging of navigable routes and ports.
Exemption from excise duty is allowed on electricity:
- used to produce electricity and to maintain the ability to produce electricity;
- used for railways and for public transport.
Reduction in the level of taxation are applied to the following uses:
- for agricultural, horticultural or piscicultural works, and in forestry
a) gas oil: € 135.82 per 1,000 litre
b) petrol: € 356.91 per 1,000 litre
- for carriage of passengers and freights by railways: 30% of the rate as propellant (i.e. for gas oil € 185.22 per 1,000 litre )
- for gas oil used:
a) for busses: € 403.21 per 1,000 litre
b) for commercial dieses: € 403.21 per 1,000 litre
c) for taxis: € 330.00 for 1,000 litre but the refund is reduced by 15%
d) for ambulances: € 330.00 for 1,000 litre
c) by armed forces: as propellant € 330.00 for 1,000 litre, as heating fuel € 21.00 for 1,000 litre
It should be noted that gas oil, kerosene and LPG used for industrial/commercial use means the use thereof of motive power with stationary engines.
Heavy fuel oil
per 1,000 kg
Heating - Business use
With a sulphur content > 1%
With a sulphur content < 1%
Heating - Non-business use
Heating - Non-business use:
Up to 120 mc yearly
Over 120 mc to 480 mc yearly
Over 480 mc to 1,560 mc yearly
Over 1,560 mc yearly
Electricity (BUSINESS USE)
up to 200 MWh monthly
over 200 MWh to 1,200 MWh monthly
over 1,200 MWh monthly
€ 12.5 for the first 200 MWh and € 4,820.00 for the further consumption
Energy Products: by the 16th day of the month following the month of release for consumption
Natural gas: instalments on account by the end of each month, calculated on the basis of the consumption in the previous year. The final adjustment is made by March of the following year
Electricity: instalments on account by the 16th day of each month, calculated on the basis of the consumption in the previous year. The final adjustment is made by March of the following year.
Customs and Monopolies Agency