Practical guides on electricity excise, AD-1 declarations and ADM compliance.
How Italy implements D.Lgs. 43/2025: plant declarations, monthly down-payments, semi-annual AD-1, conguaglio, 15% bond, sellers' reports. Deadlines and operator-by-operator rules.
Tax code 2813 pays the annual power plant license fee (€23.24 or €77.47, Art. 63 TUA) between December 1 and 16. How to fill in the F24 ACCISE, how it differs from the ordinary F24, how it connects to tax code 2806 advance payments and the AD-1 settlement, and what to do if you pay late.
ADM Circular 9/D of May 7, 2026 (prot. 263885) provides the first operational instructions for the semiannual AD-1 declaration: separate models for power plants and vendors on a single XML schema, test environment from June 1, monthly rounding, and the H1 window open until September 30, 2026.
Hub of declarant-category deep-dives for the Italian AD-1 declaration under arts. 52-54 TUA: self-producer, professional user, photovoltaic, total grid injection, net metering, cogeneration and CER - with dedicated deep-dives and quadri mapping.
High-efficiency cogeneration (CAR) is governed by D.Lgs. 20/2007 and DM 4/8/2011 + 5/9/2011 (directive 2012/27/EU). The art. 52 c.3 lett. b excise exemption applies only to electricity used to produce more electricity, not to heat or general services (Italian Supreme Court order 21/02/2025). AD-1 quadri, natural-gas relief and common errors.
Italian net metering (scambio sul posto - SSP) has been closed to new entries since 26 September 2025 (ARERA 78/2025 and 213/2025). Operators with active contracts remain self-producers for excise: AD-1 quadri, art. 52 c.3 lett. b exemption, and the transition to Ritiro Dedicato or to a Renewable Energy Community.
The total-grid-injection producer (cessione totale - Art. 53-bis c.1 TUA) injects 100% of its electricity into the grid and is not liable for excise, but must file a plant notice by 31 March 2026 (DM 10 March 2026 art. 22 c.5) and a semi-annual AD-1 flow declaration. Procedure, quadri and grey areas.
The professional user (utente professionale - buyer of electricity for own use, Art. 53(2)(c) TUA) is a liable person without a production plant, but holds an operating license for its purchase plant. Which AD-1 quadri to file, how the 15% bond is calculated, and the 2026 semi-annual deadlines.
Who qualifies as a self-producer (autoproduttore) under the Italian electricity excise regime, why the Art. 52 c.3 lett. b exemption is not the same as being out of scope, which AD-1 quadri to file, and the 2026 semi-annual deadlines for renewable and non-renewable self-consumption plants.
Five steps to an AD-1 that ADM accepts in 2026: U2S or S2S, Sottoscrittore, XAdES-BES signing, state 198 vs 200 receipts, ravvedimento if you file late.
What to look for in software for the Italian AD-1 electricity excise declaration after the D.Lgs. 43/2025 reform: XSD validation, S2S submission, multi-power-plant view, Sottoscrittore profile, ten-year retention.
When does Italian electricity excise apply to photovoltaic output? 20 kW threshold, self-consumption, mixed use (art. 52 TUA), AD-1 quadri and 2026 semi-annual deadlines under D.Lgs. 43/2025.
South Tyrol falls under Italy's electricity excise regime — AD-1 is filed with national ADM in Rome. Exemption thresholds, German-language support and 2026 deadlines for photovoltaic operators in Bolzano province.
D.Lgs. 43/2025 replaced the annual AD-1 declaration with a semi-annual structure: what changes on the form, who remains liable, and how the transitional rule works for the last 2025 declaration. For the complete 2026 deadline calendar, see the dedicated guide.
All AD-1 deadlines for 2026: H1 (January-June) by 30 September, H2 (July-December) by 31 March 2027, monthly down-payments by the 16th of each following month. Complete calendar with D.Lgs. 43/2025 and DM 10 March 2026 references.
Italy's excise reform introduces semi-annual AD-1 declarations. New deadlines (September 2026 and March 2027), monthly payments on actual consumption, 15% bond requirement, and the SOAC status - a practical guide with checklist.
What the AD-1 consumption declaration is, who must file it, which quadri to complete and how electricity excise tax is calculated under the Italian TUA.
Which ADM license each of the 8 declarant categories (Arts. 52-54 TUA) needs, and which AD-1 quadri apply: exempt photovoltaic, excise-liable production, BESS, RIU and other configurations.
Italian Renewable Energy Communities (CER) are liable persons under Art. 53 TUA. Guide to AD-1 declaration obligations for CERs: who signs, which quadri to complete, semi-annual deadlines 2026.
From 1 April 2026, the surety bond for Italian power plants is calculated as 15% of estimated annual excise. How to comply, who is affected and the transitional rules under DM 10 March 2026.