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Measure Name
Date when measure came into force
Change of the rates 2012/01/01
Excise rate increases 2013/01/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Accise sui prodotti energetici e l'energia elettrica
Tax name in English Excise duty on Energy products and Electricity
Member State IT-Italy
Tax in force since 1993/08/30
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Decreto legislativo n. 504 of 26 October 1995 (Consolidated excise law)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

- 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

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

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 

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 728.40
Unleaded 728.40
Gas oil
  per 1,000 litres
Propellant use 617.40
Industrial/Commercial use 185.22
Heating - Business use 403.21
Heating - Non-business use 403.21
Kerosene
  per 1,000 litres
Propellant use 337.49
Industrial/Commercial use 101.25
Heating - Business use 337.49
Heating - Non-business use 337.49
Heavy fuel oil
  per 1,000 kg
Heating - Business use 63.75
Heating - Non-business use 128.27
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 267.77
Industrial/Commercial use 80.33
Heating - Business use 18.99
Heating - Non-business use 189.94
Natural Gas
  per gigajoule
Propellant use 0.09
Industrial/Commercial use 0.32
Heating - Business use 0.34
Heating - Non-business use 5.03
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.16 4.60
Heating - Non-business use 0.32 9.20
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.16 4.60
Heating - Non-business use 0.32 9.20
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.16 4.60
Heating - Non-business use 0.32 9.20
Electricity
  per MWh
Business use 12.50
Non-business use 22.70

Comments

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%

63.75

With a sulphur content < 1%

31.39

Heating - Non-business use

 

With a sulphur content > 1%

128.27

With a sulphur content < 1%

64.24

Natural Gas

 

 

per mc

Propellant use

0.00331

Industrial/Commercial use

0.01173

Heating - Business use

0.01249

Heating - Non-business use:

 

Up to 120 mc yearly

0.044

Over 120 mc to 480 mc yearly

0.175

Over 480 mc to 1,560 mc yearly

0.170

Over 1,560 mc yearly

0.186

 

 

Electricity (BUSINESS USE)

 

 

per MWh

up to 200 MWh monthly

€ 12.5

over 200 MWh to 1,200 MWh  monthly

€ 7.5

over 1,200 MWh monthly

€ 12.5 for the first 200 MWh  and
€ 4,820.00 for the further consumption

 
Tax due date

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.

 
Tax collector

Customs and Monopolies Agency

 

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122ca+d2122cb+d2122cg+d214aa+d214ab+d214ac+d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 36,327.00 EUR 2.25
2011 30,912.00 EUR 1.89
2010 29,734.00 EUR 1.85
2009 29,803.00 EUR 1.89
2008 28,222.00 EUR 1.73
2007 30,119.00 EUR 1.87
2006 30,674.00 EUR 1.98
2005 29,915.00 EUR 2.01
2004 29,450.00 EUR 2.03
2003 30,357.00 EUR 2.18
2002 28,254.00 EUR 2.10
2001 28,986.00 EUR 2.23
2000 29,380.00 EUR 2.37

Comments