What is the AD-1 consumption declaration?

The AD-1 declaration is the electronic form power plant operators use to report production, purchase, and consumption data for excise purposes to the Italian Customs Agency (Agenzia delle Dogane e dei Monopoli, ADM), as required by Art. 53 of the Italian Excise Code (Testo Unico delle Accise, D.Lgs. 504/1995).

Who must file the AD-1 declaration?

The obligation applies to renewable-source producers with nominal power above 20 kW, non-renewable producers of any size, own-use purchasers holding an ADM authorization, and electricity distributors-sellers. Renewable plants at or below 20 kW that fully self-consume their output are exempt.

What are the AD-1 deadlines in 2026?

From 2026, filings are semi-annual: H1 (January to June) is due by September 30, 2026; H2 (July to December) is due by March 31, 2027. Legal references: D.Lgs. 43/2025 and the Ministerial Decree of March 10, 2026.

How is electricity excise calculated?

You apply the national rate (in EUR/MWh, Art. 52 TUA) to taxable consumption, add the regional surcharge where applicable, then subtract any advance payments already made. Rates differ by user type (domestic vs. non-domestic) and by consumption brackets.

Which AD-1 quadri must I complete?

Quadro A is always required. The remaining sections (B, C, E, G, H, I, L) depend on your declarant category (figura dichiarante): a taxable photovoltaic producer typically files A, B, E, and G, while an own-use purchaser with mixed uses may also need C and H.

How is the AD-1 declaration filed with ADM?

Filing is electronic only, via the ADM AIDA system in U2S (User-to-System) mode or via an enabled portal in S2S (System-to-System) mode, signed with a qualified digital signature.

Complete Guide to the AD-1 Declaration: Quadri, Deadlines and Excise Calculation

The AD-1 declaration (Modello AD-1, Dichiarazione di Consumo) is the mandatory filing that power plant operators in Italy submit to the Agenzia delle Dogane e dei Monopoli (ADM, the Italian Customs Agency). It reports electricity consumed or sold during the reference period and sets the excise duty (accisa) due under Arts. 52 to 54 of the Testo Unico delle Accise (TUA, D.Lgs. 504/1995 as amended by D.Lgs. 43/2025).

From 2026, after the reform introduced by D.Lgs. 43/2025, declarations are semi-annual: H1 (January to June, due September 30) and H2 (July to December, due March 31 of the following year). Filing is electronic only, via the S2S (System-to-System) or U2S (User-to-System) channel. Renewable plants with nominal power at or below 20 kW that fully self-consume their output are exempt from excise duty and from the AD-1 filing obligation.

Quick definitions

AD-1 declaration: The ADM electronic form for reporting electricity production, purchase, and consumption data for excise purposes (Art. 53 TUA).
Power plant (officina elettrica): A facility that produces or transforms electricity for consumption and is subject to an ADM license or authorization.
Declarant category (figura dichiarante): The legal category of the obligated party (8 categories under Arts. 52 to 54 TUA); it determines which AD-1 quadri must be completed.
Quadro: A thematic section of the AD-1 form (A, B, C, E, G, H, I, L) that captures specific plant data or excise calculations.
20 kW threshold: The nominal power below which a self-consuming renewable plant is exempt from excise duty.
Semi-annual cadence (cadenza semestrale): The filing frequency introduced by D.Lgs. 43/2025: H1 due by September 30, H2 due by March 31 of the following year.
S2S / U2S: The ADM electronic filing channels: System-to-System (enabled portals) and User-to-System (manual entry via AIDA).
National excise rate (aliquota nazionale): The state excise in EUR/MWh set by Art. 52 TUA; applied to taxable consumption.

Who must file an AD-1 declaration?

The obligation applies to every operator of a officina elettrica (power plant), a fiscal-legal concept defined in Art. 53 TUA. A power plant exists when:

You produce electricity from any source with nominal power above 20 kW (photovoltaic, wind, hydro, cogeneration, generators, etc.)
You purchase electricity to sell or distribute to third parties
You consume electricity you purchase or produce for your own use

Renewable-source plants with nominal power at or below 20 kW whose output is fully self-consumed by the producer are exempt from both excise duty and the AD-1 filing obligation.

The 8 quadri of the AD-1 form

The AD-1 form is split into quadri (sections). Not all quadri are mandatory for every operator; the required set depends on your declarant category (figura dichiarante) under Arts. 52 to 54 TUA.

Quadro	Content	Typically required for
A	Production data: kWh produced by source	Producers, self-producers
B	Consumption data: own-use kWh by use type	Self-producers, own-use purchasers
C	Purchases: kWh purchased from grid or supplier	Own-use purchasers, mixed-use
E	Excise calculation: applicable rates and amounts due	All liable operators
G	Sales to third parties: kWh sold by use type	Sellers, distributors
H	Exempt quantities: renewable output fed into the grid	Exempt producers, grid-injecting renewables
I	Storage systems (BESS): charge and discharge data	BESS operators
L	Internal distribution networks (RIU)	RIU operators

Excise rate calculation under Art. 52 TUA

Electricity excise in Italy applies in brackets by monthly consumption band and use type. The national rates (Art. 52 TUA) are:

Domestic use, up to 150 kWh/month: exempt
Domestic use, 151 to 220 kWh/month: €0.0227/kWh
Domestic use, above 220 kWh/month: €0.0227/kWh (taxed at the full rate)
Non-domestic use: €0.0125/kWh
Industrial use above 1.2 GWh/month: €0.00125/kWh (reduced rate)

A regional surcharge (addizionale regionale) applies on top of the national rates and varies by region (typically €0.009 to €0.011/kWh). Deklara calculates both the national and regional components automatically for each kWh bracket you declare.

How to submit: U2S vs. S2S

Two submission channels are available:

U2S (User to System): manual entry through the ADM reserved-area portal. Slow and error-prone for multi-plant operators.
S2S (System to System): automated submission via web service, signed with a qualified digital signature (firma digitale). Deklara handles S2S submission directly.

Common errors to avoid

Wrong declarant category: the wrong category leads to wrong quadri selection and, often, an incorrect excise calculation. Verify your category against Arts. 52 to 54 TUA before every filing period.
Missing meter reading at period close: with semi-annual declarations, you need a meter reading on June 30 in addition to December 31. Without it, H1 figures are estimates rather than actuals.
Incorrect excise bracket assignment: mixed-use consumption (e.g., domestic plus non-domestic on the same supply point) must be split correctly by use type before you apply rates.
Late filing: the H1 deadline is September 30, a summer date that catches operators off guard. Set reminders well in advance.