DM 10 March 2026: Italy's Electricity Excise Implementing Decree
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.
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.
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.
The 8 declarant figures under Arts. 52-54 TUA: exempt photovoltaic, excise-liable production, BESS, RIU and other configurations. Which ADM licence is required and which AD-1 quadri apply to each.