Does Italian net metering (scambio sul posto) still exist in 2026?

No, not for new entries. Under ARERA resolution 78/2025/R/efr (confirmed by 213/2025/R/efr), which implements Art. 9(2) D.Lgs. 199/2021 (RED II transposition), the GSE has stopped accepting new scambio sul posto applications as of September 26, 2025. Existing contracts stay valid and run to their natural 15-year expiry from the initial signature.

What happens to operators with an active SSP contract?

Existing contracts run normally until expiry. The GSE keeps paying the contributo in conto scambio (net metering credit). Contracts that had already passed 15 years on 31/12/2024 closed automatically, with surplus payout by 30/06/2025 and an automatic switch to the Ritiro Dedicato regime.

Does net metering exempt the operator from AD-1 excise duty?

Not on the basis of net metering itself. The operator of an SSP plant counts as a self-producer for excise (Art. 53(2)(a) TUA). If the plant is renewable and above 20 kW, on-site self-consumption is exempt under Art. 52(3)(b), but the AD-1 return is still mandatory. Plants up to 20 kW in self-consumption fall out of scope (Art. 52(2)(a)) and need no AD-1.

Which AD-1 quadri must an active SSP operator file?

For renewable plants above 20 kW under scambio sul posto: Quadri A (identification), B (output), E (exempt self-consumption), G (excise calculation, zero on the exempt share). Any grid-injected surplus the GSE pays out is not a third-party transfer for excise purposes - the GSE acts as an intermediary - so it does not flow to Quadro C. Report it as grid injection in Quadro B instead.

What changes for excise when I move from SSP to Ritiro Dedicato?

Nothing, for AD-1 purposes. Ritiro Dedicato is just a commercial way of selling to the GSE. The operator stays a self-producer, the self-consumed share stays exempt under Art. 52(3)(b), and the injected share goes in Quadro B as grid injection. The difference is purely economic (RID pays a price per kWh injected instead of offsetting withdrawals), not a change in declarant category.

What changes when I move to a Renewable Energy Community (CER)?

The CER is a separate legal entity. Generation stays with the plant, but the CER manages energy sharing and the incentive payment. For excise, the plant owner stays a self-producer with the Art. 52(3)(b) exemption on physical on-site self-consumption. The CER itself can trigger additional excise-liable parties depending on the flows - see the dedicated CER guide.

Are SSP surplus payouts from the GSE subject to excise?

No, excise does not fall on the producer. The contributo in conto scambio (Cs) is an economic offset for energy injected and then re-withdrawn. The seller charges excise downstream to the end customer; the PV producer is not involved. Two things to keep separate: the base contribution is non-taxable compensation, while the liquidated surplus share is income you report on your tax return (Rigo D5 code 1 in form 730).

AD-1 Italian Net Metering (SSP): Regime Closed Since 2025, Excise for Legacy Contracts

Italian net metering (in Italian: scambio sul posto, SSP) is the scheme that supported small and medium Italian photovoltaic plants for nearly twenty years. It let operators offset energy injected into the grid against energy withdrawn at other times. As of September 26, 2025, it is closed to new entries. Under ARERA resolution 78/2025/R/efr (confirmed by 213/2025/R/efr), which implements Art. 9(2) of D.Lgs. 199/2021 (RED II transposition), the GSE no longer accepts new SSP access requests. Active contracts stay valid and run to their natural 15-year expiry from the first signature. For excise duty, the owner of an active SSP plant stays a self-producer (Art. 53(2)(a) TUA, the Italian Excise Code) and keeps the Art. 52(3)(b) exemption on self-consumption if the plant is renewable and above 20 kW. Plants up to 20 kW stay out of scope (Art. 52(2)(a)). Moving to Ritiro Dedicato or to a CER does not change the declarant category for AD-1; it only changes how the injected energy is paid for.

End of the SSP regime: 2024-2026 timeline

The closure of net metering came under D.Lgs. 199/2021, which transposes the RED II directive (2018/2001/EU). Key dates:

December 31, 2024: automatic closure of SSP contracts that had been active for more than 15 years; surplus payout by 30/06/2025; automatic move to Ritiro Dedicato.
February 28, 2025: the "transitional support mechanism" DM takes effect for renewable sources close to market competitiveness.
May 29, 2025: last date to commission a plant to the grid and still qualify for SSP.
September 26, 2025: last date to file SSP access requests with the GSE (ARERA 78/2025 and 213/2025).
2026: SSP is no longer available for new plants. Official alternatives: Ritiro Dedicato (RID), Renewable Energy Communities (CER), self-consumption with battery storage (BESS).

What being in SSP means for excise

Commercially, SSP is an economic netting scheme run by the GSE: injected energy is valued and "re-withdrawn" later. For excise law, the plant owner is still a producer running a power plant in every sense; SSP does not create a standalone declarant category. Classification depends on capacity and source:

Case	Excise status	AD-1 obligations
Renewable plant up to 20 kW, SSP self-consumption	Out of scope (Art. 52(2)(a))	None. Outside the scope.
Renewable plant above 20 kW, SSP self-consumption	Exempt (Art. 52(3)(b))	Power plant + semi-annual AD-1, Quadri A-B-E-G.
Renewable plant above 20 kW, mixed SSP (self-consumption + net injection)	Exempt on self-consumed share; net injection tracked in B	Quadri A-B-E-G + GSE injection tracking.
Non-renewable plant (e.g., gas cogenerator) in SSP	Taxable, full rate	Quadri A-B-C-E-G-I + 15% surety bond.

AD-1 quadri for active SSP holders

For a renewable plant above 20 kW under net metering:

Quadro A: plant identification, source, nameplate capacity, POD, GSE contract.
Quadro B: gross and net output for the half-year. Report grid injection here as well.
Quadro E: kWh self-consumed on site under the Art. 52(3)(b) exemption.
Quadro G: excise calculation. For the exempt share the value is zero, but the quadro is still mandatory.

The contributo in conto scambio paid by the GSE does not flow through the AD-1 quadri. It is an economic offset, not an excise event. The tax angle that matters is the surplus payout (when annual net injection exceeds withdrawal): this is income for the plant. Report it on your tax return (Rigo D5 code 1 in form 730, or Quadro RL of Modello Redditi PF). For plants above 20 kW used commercially, it is business income and you invoice the GSE.

Moving from SSP to Ritiro Dedicato (RID)

RID is the default option for operators leaving SSP. The GSE buys injected energy at a price per kWh tied to the PUN (Italian single national price) for plants up to 1 MW, or by contract formula for larger capacities. For AD-1, the change is almost invisible:

The declarant category stays self-producer (Art. 53(2)(a)).
The Art. 52(3)(b) exemption on self-consumption keeps running without a break.
Grid injection is tracked as grid injection in Quadro B; the quantities are identical to before the change.
No surety bond update is needed (the exempt share generates no bond).
You only need to notify the Italian Customs Agency (ADM) of a change if the technical layout also changes (e.g., BESS installation, capacity increase).

Moving from SSP to a CER

A CER is a standalone legal entity (association, cooperative, consortium) that aggregates producers and consumers to share renewable energy within the same primary substation. For an ex-SSP plant owner joining a CER:

For excise duty, the plant keeps the same obligations: self-producer with the Art. 52(3)(b) exemption on physical on-site self-consumption.
Energy shared with other CER members is not physical self-consumption but virtual sharing. For excise, it counts as grid injection plus a later withdrawal by other members, who pay excise through their own seller.
The CER as a legal entity can trigger additional specific obligations. See the dedicated CER AD-1 guide.
The MASE incentive (120-180 EUR/MWh for plants up to 200 kW) is not subject to excise. It is an incentive tariff, not an energy price.

Common mistakes and grey areas

Thinking SSP means no ADM duties. For plants above 20 kW, SSP does not waive the licence, the plant notice, or the semi-annual return. What is favourable is the tax treatment (exemption), not the paperwork.
Full grid injection mislabelled as SSP. Operators who in 2026 have effectively switched to full transfer to the GSE (e.g., via RID) are not in net metering. They must file the confirming notice for total grid injection by March 31, 2026 (DM 10/03/2026, Art. 22(5)).
SSP for plants above 200 kW. SSP was historically open to plants up to 500 kW; the residual 200-500 kW contracts are now winding down. Check nameplate capacity and recompute mixed-use under Art. 52(4) if it changes.
Meter misalignment.SSP uses the distributor's standard bidirectional meters, but excise also requires a separate UTF/ADM fiscal production meter. Missing this meter is a common blocker on 2010-2015 vintage installations.
Mixing up legacy incentive tariffs. Operators who also received conto energia (1st through 5th conto) must keep incentive tariffs (taxable income) separate from electricity excise (Quadri B/E/G).