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2026 Deadlines — D.Lgs. 43/2025
Deklara sends automatic reminders at 60, 30 and 7 days before the deadline.
Mandatory quadri by declarant category
| Declarant | Mandatory quadri |
|---|---|
| Licence - Exempt renewable production (>20kW) | A, G, LM |
| Licence - Other own-use production | A, B, C, E, G, JM, LM, MM, P, Q |
| Licence - Purchase for own use | B, C, E, H, JM, LM, MM, P, Q |
| Licence - Purchase for resale (Art. 54 §3) | B, C, E, H, I, JM, LM, MM, K, P, Q |
| Licence - Production + own-use purchase | A, B, C, E, G, H, JM, LM, MM, P, Q |
| Authorisation - Seller to end consumer | I, JA, LA, MA, K, P, Q |
| Non-obliged - Full transfer (Art. 56-bis) | A, G |
| Non-obliged - Transmission (Art. 56-bis) | G, H |
Which AD-1 quadri each declarant category must complete (D.Lgs. 504/1995, TUA).
Excise rates — Art. 52 TUA
| Consumption type | Rate | Notes |
|---|---|---|
| Domestic — residence, ≤ 150 kWh/month | Exempt | Art. 52 §3 lit. e TUA (contracted power ≤ 3 kW) |
| Domestic — residence, > 150 kWh/month | € 0.0227 / kWh | Graduated reduction of the exempt portion |
| Domestic — second homes / > 3 kW | € 0.0227 / kWh | Full rate on the entire monthly consumption |
| Non-domestic — ≤ 200,000 kWh/month | € 0.0125 / kWh | Standard commercial / industrial rate |
| Non-domestic — 200,001 – 1,200,000 kWh/month | € 0.0075 / kWh | On the portion exceeding 200,000 kWh |
| Non-domestic — > 1,200,000 kWh/month | € 2,500 + € 4,820 flat | € 7,320/month total: the portion above 200,000 kWh is taxed as a flat amount, not per kWh (Art. 3-bis, paragraph 3, DL 16/2012) |
National rates in force. No regional, provincial or municipal surcharge applies to electricity: all were abolished in 2012 (Art. 4, paragraph 10, DL 16/2012).
Guides
F24 ACCISE and tax code 2813: license fee and electricity excise
Tax code 2813 pays the annual power plant license fee (€23.24 or €77.47, Art. 63 TUA) between December 1 and 16. How to fill in the F24 ACCISE, how it differs from the ordinary F24, how it connects to tax code 2806 advance payments and the AD-1 settlement, and what to do if you pay late.
AD-1 Declarant Categories: Guide to Liable Persons in Italy
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.
AD-1 Cogeneration in Italy: HE-CHP, Art. 52 TUA Exemption and the 2025 Supreme Court Ruling
High-efficiency cogeneration (CAR) is governed by D.Lgs. 20/2007 and DM 4 August 2011 and DM 5 September 2011 (directive 2012/27/EU). The Art. 52(3)(a) TUA excise exemption applies only to electricity used to produce more electricity, not to heat or general services (Italian Supreme Court order, February 21, 2025). AD-1 quadri, natural-gas relief and common errors.
AD-1 Italian Net Metering (SSP): Regime Closed Since 2025, Excise for Legacy Contracts
Italian net metering (scambio sul posto - SSP) has been closed to new entries since 26 September 2025 (ARERA 78/2025 and 213/2025). Operators with active contracts remain self-producers for excise: AD-1 quadri, Art. 52(3)(b) TUA exemption, and the transition to Ritiro Dedicato or to a Renewable Energy Community.
AD-1 Total Grid Injection in Italy: Full Feed-In Producers and the New 2026 Notice
The total-grid-injection producer (cessione totale - Art. 56-bis TUA) injects 100% of its electricity into the grid and is not liable for excise, but operators already active on December 31, 2025 had to file a plant notice by March 31, 2026 (DM 10 March 2026 art. 22(5)); the ongoing duty is the annual communication by the end of March of the following year, not the semi-annual return. Procedure, quadri and grey areas.
AD-1 Professional User in Italy: Self-Use Buyers, Quadri and 2026 Deadlines
The professional user (utente professionale - buyer of electricity for own use, Art. 53(2)(c) TUA) is a liable person without a production plant, but holds an operating license for its purchase plant. Which AD-1 quadri to file, how the 15% bond is calculated, and the 2026 semi-annual deadlines.
AD-1 Self-Producer in Italy: Quadri, Art. 52 TUA Exemptions and 2026 Deadlines
Who qualifies as a self-producer (autoproduttore) under the Italian electricity excise regime, why the Art. 52(3)(b) TUA 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.
Submit AD-1 to the Italian Customs Agency (ADM) in 5 Steps
Five steps to an AD-1 that ADM accepts in 2026: U2S or S2S, Sottoscrittore, XAdES-BES signing, state 198 vs 200 receipts, ravvedimento if you file late.
Italian Electricity Excise Declaration Software: 2026 Evaluation Guide
What to look for in software for the Italian AD-1 electricity excise declaration after the D.Lgs. 43/2025 reform: XSD validation, S2S submission, multi-power-plant view, Sottoscrittore profile, ten-year retention.
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.
Italy's Semi-Annual AD-1 Declaration 2026: What Changes from the Annual Regime
D.Lgs. 43/2025 replaced the annual AD-1 declaration with a semi-annual structure: what changes on the form, who remains liable, and how the transitional rule works for the last 2025 declaration. For the complete 2026 deadline calendar, see the dedicated guide.
Complete Guide to the AD-1 Declaration: Quadri, Deadlines and Excise Tax Calculation
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 Power Plant: ADM Licenses and AD-1 Quadri
Which ADM license each declarant category (Arts. 52-54 TUA) needs, and which AD-1 quadri apply: exempt photovoltaic, excise-liable production, BESS, RIU and other configurations.
Renewable Energy Communities (CER) and the AD-1 Declaration in Italy: Obligations, Declarant Categories and 2026 Deadlines
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.
Regulations
ADM Circular 9/D 2026: first instructions for the semiannual electricity declaration
ADM Circular 9/D of May 7, 2026 (prot. 263885) provides the first operational instructions for the semiannual AD-1 declaration: separate models for power plants and vendors on a single XML schema, test environment from June 1, monthly rounding, and the H1 window that closed on September 30, 2026.
AD-1 Declaration Deadlines 2026 in Italy: Semi-Annual Calendar, Down-Payments and Settlement
All AD-1 deadlines for 2026: H1 (January-June) by September 30, H2 (July-December) by March 31, 2027, monthly advance payments by the end of each month on the previous month's quantities. Complete calendar with D.Lgs. 43/2025 and DM 10 March 2026 references.
DM 10 March 2026: Italy's Electricity Excise Implementing Decree
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.
D.Lgs. 43/2025: What Changes for AD-1 Declarations in 2026
Italy's excise reform introduces semi-annual AD-1 declarations. Deadlines (H1 2026 closed September 30, H2 2026 due March 31, 2027), monthly payments on actual consumption, 15% bond requirement, and the SOAC status - a practical guide with checklist.
Power Plant Surety Bond in Italy 2026: The New 15% Calculation (D.Lgs. 43/2025)
From 1 April 2026, the surety bond for Italian power plants is calculated as 15% of estimated annual excise. How to comply, who is affected and the transitional rules under DM 10 March 2026.
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