ADM Circular no. 9/D of May 7, 2026 (prot. 263885) contains the first operational instructions for completing the new semiannual declarations on electricity and natural gas, introduced by D.Lgs. 43/2025 and implemented by the DM 10 March 2026. If the implementing decree sets the rules, the circular says how to apply them: it approves the models(Director's Determinations of April 9, 2026), clarifies that for electricity there are two separate models - power plants and vendors - on a single XML schema, sets the opening of the test environment on June 1, 2026, requires excise to be rounded on a monthly basis, and confirms that non-obligated parties stay on the annual declaration. The window for the first semiannual declaration (H1 2026) is already open: deadline September 30, 2026.
Quick definitions
- ADM Circular 9/D 2026
- Circular prot. 263885 of 05/07/2026 - first operational instructions for the semiannual electricity and natural gas declarations.
- Det. 217477/RU
- Director's Determination of 04/09/2026 approving the two electricity models (power plants and vendors).
- Det. 217479/RU
- Director's Determination of 04/09/2026 approving the model for natural gas.
- Single XML schema
- Power plants and vendors have separate models but a single XML specification: only which quadri are completed changes.
- Test environment
- Electronic submission service in trial mode, available from June 1, 2026.
- Monthly rounding
- Excise is rounded month by month (it feeds the monthly payments), not at the end of the half-year.
- Excise code list
- List of obligated parties with their identification codes, updated in July 2026 for parties active in the first half-year.
- Non-obligated (Art. 56-bis electricity / 26-quater gas)
- Parties not required to file the semiannual declaration: they stay on the annual declaration/communication, by March 2027.
Framing: from law to operational instructions
The electricity excise reform reads on three levels. D.Lgs. 43/2025 (in force since January 1, 2026) is the primary source: it introduces the semiannual declaration and monthly payment based on actual quantities. The DM 10 March 2026 is the implementing decree: it sets out the plant declaration, advance payments, semiannual deadlines, the 15% bond, and monthly communications. Circular 9/D of May 7, 2026 is the third level: the first instructions with which the Italian Customs Agency (ADM) explains how to complete the models in practice, with an explanatory and non-exhaustive character.
For an overview of the reform, see the article on D.Lgs. 43/2025 and, for the operational picture of how to complete the declaration, the complete AD-1 guide with quadri, deadlines, and excise calculation.
The approved models: power plants, vendors, gas
The new semiannual models were approved by two Director's Determinations of April 9, 2026:
| Determination | Product | Models |
|---|---|---|
| Prot. 217477/RU | Electricity | Two models: power plants (obligated parties operating plants) and vendors (sale only) |
| Prot. 217479/RU | Natural gas | Single model |
Key point, often misunderstood: although separate models were approved for power plants and vendors, technically the XML schemas are integrated into a single specification. The difference concerns only the different set of quadri each party can complete:
- Power plants: types of supply and receipt in quadri G and H, plus the identification codes of the party to which energy is supplied or from which it is purchased in quadri N and T.
- Vendors: identification codes of the party in quadri N and T.
In practical terms this means that a portal or compilation software must branch based on the declarant category (power plant or vendor), rather than present a single form.
The circular's attachments
Circular 9/D comes with six attached documents, meant to guide operators through the first application phase:
- Semiannual gas declaration model (with codes in quadri S and T);
- First instructions for the semiannual gas declaration;
- Semiannual electricity declaration model, power plants;
- First instructions for the semiannual electricity declaration, power plants;
- Semiannual electricity declaration model, vendors;
- First instructions for the semiannual electricity declaration, vendors.
The corresponding specifications and manuals for electronic transmission are accessible from the ADM portal's Reserved Area, in the “Digital Services” section, “Interactive” menu.
Start-up calendar
| Date | Event |
|---|---|
| June 1, 2026 | Opening of the test environment for electronic submission |
| July 1, 2026 | Opening of the filing window for the H1 2026 declaration |
| July 2026 | Update of the list of obligated parties with excise codes (parties active in H1) |
| September 30, 2026 | Deadline for the first semiannual declaration (H1 2026) |
| March 31, 2027 | Deadline for the second semiannual declaration (H2 2026) |
For the full detail of all deadlines - monthly advance payments, reconciliation, and bond adjustment - see the dedicated article on AD-1 deadlines in 2026.
Rounding: monthly, not semiannual
The circular specifies that the amount of the monthly payments is determined on the total excise due on the quantities shown in the bills or invoices issued to final consumers in the previous month. As a result, the rounding applied on the bills contributes to the calculation of the advance payment for the following month. A cumulative rounding figure covering the whole half-year is not allowed - a method that in the past could be used in annual consumption declarations. An excise calculation engine must therefore round month by month.
Signing and authorizations
For identifying the party authorized to sign and submit the declarations, the instructions in ADM Circular no. 6/2022 of February 4, 2022 still apply: the “Sottoscrittore” (signatory, a natural person) profile is required, to be requested from the competent local ADM office. The authorizations already issued for the annual consumption declarations remain valid for the new semiannual declarations as well: no new licence is needed.
Who stays on the annual declaration
The circular clarifies a point that causes confusion: the parties referred to in Article 56-bis (electricity sector) and 26-quater (natural gas sector) of the TUA are not required to file the new semiannual declarations, because they do not qualify as obligated parties. For them, the annual declarations or communications remain due, to be filed by March 2027. In practice, in photovoltaics, a plant on full grid injection stays on the annual declaration, while the holder of a power plant with self-consumption moves to the semiannual one.
Next deadline
September 30, 2026 - first semiannual AD-1 declaration (H1 2026)
Deklara builds the semiannual model on the structure of quadri G/H/N/T, rounds excise month by month, and distinguishes power plants from vendors - aligned with ADM Circular 9/D and the DM 10 March 2026.
Join the waitlist →Frequently asked questions
What is ADM Circular 9/D of May 7, 2026?
It is the circular (prot. 263885) with which the Italian Customs Agency (ADM) provides the first operational instructions for completing the semiannual declarations on electricity and natural gas, introduced by D.Lgs. 43/2025 and implemented by the DM 10 March 2026. It approves the models, clarifies their scope, and sets the start-up calendar.
Which models did ADM approve for electricity?
Director's Determination prot. 217477/RU of April 9, 2026 approved two separate models - power plants and vendors - on a single XML schema: only which quadri each party completes changes. A third model (Det. 217479/RU) covers natural gas.
When does the test environment open?
The submission service in the test environment is available, unless otherwise indicated, from June 1, 2026, to test electronic submission before going live.
By when must the first semiannual declaration be filed?
The declaration for the first half of 2026 (H1, January to June) is filed between July 1 and September 30, 2026, electronically only. The H2 2026 declaration is filed by March 31, 2027.
How must rounding be handled?
Excise is rounded on a monthly basis because it feeds the monthly payments. A cumulative rounding figure covering the whole half-year is not allowed.
Must non-obligated parties file the semiannual declaration?
No. The parties under Articles 56-bis (electricity) and 26-quater (gas) of the TUA stay on the annual declaration or communication, to be filed by March 2027.
Legal sources
- ADM Circular no. 9/D of May 7, 2026, prot. 263885 - first instructions for the semiannual gas and electricity declarations
- ADM Director's Determination prot. 217477/RU of April 9, 2026 - electricity models (power plants and vendors)
- ADM Director's Determination prot. 217479/RU of April 9, 2026 - natural gas model
- DM 10 March 2026 - Gazzetta Ufficiale Serie Generale no. 66 of 20/03/2026 (prot. 26A01335), artt. 8 and 11
- D.Lgs. 14 March 2025, no. 43 - reform of the TUA (primary source)
- ADM Circular no. 6/2022 of February 4, 2022 - Sottoscrittore (signatory) profile
Further reading
- Complete guide to the AD-1 declaration: quadri, deadlines, and excise calculation - end-to-end overview of AD-1 compilation after the reform.
- Semiannual AD-1 consumption declaration 2026: deadlines, advance payments, and cadence - how the new cadence that the circular implements works.
- DM 10 March 2026: the electricity excise implementing decree - the decree that the circular makes operational.
- AD-1 declaration deadlines in 2026: semiannual calendar, advance payments, and reconciliation - the full calendar of obligations.