Practical guides on electricity excise, AD-1 declarations and ADM compliance.
How Italy implements D.Lgs. 43/2025: plant declarations, monthly down-payments, semi-annual AD-1, conguaglio, 15% bond, sellers' reports. Deadlines and operator-by-operator rules.
Italy's excise reform introduces semi-annual AD-1 declarations. New deadlines (September 2026 and March 2027), monthly payments on actual consumption, 15% bond requirement, and the SOAC status - a practical guide with checklist.
What the AD-1 consumption declaration is, who must file it, which quadri to complete and how electricity excise tax is calculated under the Italian TUA.
Italian Renewable Energy Communities (CER) are liable persons under Art. 53 TUA. Guide to AD-1 declaration obligations for CERs: who signs, which quadri to complete, semi-annual deadlines 2026.