The AD-1 declaration (Modello AD-1, Dichiarazione di Consumo) is the mandatory declaration that electricity workshop operators in Italy must submit to the Agenzia delle Dogane e dei Monopoli (ADM - Italian Customs and Monopolies Agency). It reports electricity consumed or sold during the reference period and determines the excise tax (accisa) due under Arts. 52-54 of the Testo Unico delle Accise (TUA, D.Lgs. 504/1995 as amended by D.Lgs. 43/2025).
From 2026, following the reform introduced by D.Lgs. 43/2025, declarations are semi-annual: H1 (January-June, due 30 September) and H2 (July-December, due 31 March of the following year).
Who must file an AD-1 declaration?
The obligation applies to all operators of officine elettriche (electricity workshops) - a fiscal-legal concept defined in Art. 53 TUA. An electricity workshop is constituted 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 production plants with nominal power at or below 20 kW, whose output is entirely self-consumed by the producer, are exempt from both excise and the AD-1 filing obligation.
The 8 quadri of the AD-1 form
The AD-1 form is structured in quadri (sections). Not all quadri are mandatory for every operator - the required set depends on your declarant figure (figura dichiarante) under Arts. 52-54 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/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 production fed into grid | Exempt producers, grid-injecting renewables |
| I | Storage systems (BESS) - charge/discharge data | BESS operators |
| L | Internal distribution networks (RIU) | RIU operators |
Excise rate calculation under Art. 52 TUA
Electricity excise in Italy is applied 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, 151-220 kWh/month: €0.0227/kWh
- Domestic use, above 220 kWh/month: €0.0227/kWh (full bracket taxed)
- 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 national rates, varying by region (typically €0.009-€0.011/kWh). Deklara calculates both national and regional components automatically for each kWh bracket declared.
How to submit: U2S vs S2S
Two submission channels exist:
- U2S (User to System): manual entry via the ADM reserved area portal. Time-consuming, error-prone for multi-workshop operators.
- S2S (System to System): automated submission via web service, using a qualified digital signature (firma digitale). Deklara handles S2S submission directly.
Common errors to avoid
- Wrong declarant figure: using the wrong figure leads to wrong quadri selection and potentially incorrect excise calculation. Verify your figure against Arts. 52-54 TUA before every filing period.
- Missing meter reading at period close: with semi-annual declarations, you need a meter reading on 30 June in addition to 31 December. Missing this date makes H1 figures estimates rather than actuals.
- Incorrect excise bracket assignment: mixed-use consumption (e.g., domestic + non-domestic in the same supply point) must be split correctly by use type before applying rates.
- Late filing: H1 deadline is 30 September - a summer deadline that catches operators off-guard. Set reminders well in advance.