Practical guides on electricity excise, AD-1 declarations and ADM compliance.
Hub of declarant-category deep-dives for the Italian AD-1 declaration under arts. 52-54 TUA: self-producer, professional user, photovoltaic, total grid injection, net metering, cogeneration and CER - with dedicated deep-dives and quadri mapping.
High-efficiency cogeneration (CAR) is governed by D.Lgs. 20/2007 and DM 4/8/2011 + 5/9/2011 (directive 2012/27/EU). The art. 52 c.3 lett. b excise exemption applies only to electricity used to produce more electricity, not to heat or general services (Italian Supreme Court order 21/02/2025). AD-1 quadri, natural-gas relief and common errors.
Who qualifies as a self-producer (autoproduttore) under the Italian electricity excise regime, why the Art. 52 c.3 lett. b exemption is not the same as being out of scope, which AD-1 quadri to file, and the 2026 semi-annual deadlines for renewable and non-renewable self-consumption plants.
When does Italian electricity excise apply to photovoltaic output? 20 kW threshold, self-consumption, mixed use (art. 52 TUA), AD-1 quadri and 2026 semi-annual deadlines under D.Lgs. 43/2025.