Guides· 9 min.
Photovoltaic Excise Tax in Italy: Thresholds, Exemptions and AD-1 Filing in 2026
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.