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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
| 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. 53-bis §1) | A, G |
| Non-obliged — Transmission (Art. 53-bis §2) | G, H |
Which AD-1 quadri each of the 8 declarants 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 | Monthly cap € 7,320 total (industrial plants exempt under Art. 52 §3) |
National rates in force. The regional surcharge, where applicable, is added on top of the national rate.
Guides
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 4/8/2011 + 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.
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 c.3 lett. b 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. 53-bis c.1 TUA) injects 100% of its electricity into the grid and is not liable for excise, but must file a plant notice by 31 March 2026 (DM 10 March 2026 art. 22 c.5) and a semi-annual AD-1 flow declaration. 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 c.2 lett. c TUA) is a liable person without a production 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 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.
Submit AD-1 to the Italian Customs Agency (ADM): 2026 Procedure
How to submit the AD-1 electricity excise declaration to the Italian Agenzia delle Dogane e dei Monopoli in 2026: U2S and S2S channels, Sottoscrittore profile, XAdES-BES signing, first- and second-level receipts, ravvedimento operoso.
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: Deadlines, Monthly Payments and Filing Guide
From 2026 the AD-1 declaration is semi-annual: H1 (January-June) by 30 September, H2 (July-December) by 31 March. Guide to new deadlines, monthly down-payments and transitional rules under D.Lgs. 43/2025.
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: Declarant Categories, ADM Licences and Filing Obligations
The 8 declarants under Arts. 52-54 TUA: exempt photovoltaic, excise-liable production, BESS, RIU and other configurations. Which ADM licence is required and which AD-1 quadri apply to each.
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
AD-1 Declaration Deadlines 2026 in Italy: Semi-Annual Calendar, Down-Payments and Settlement
All AD-1 deadlines for 2026: H1 (January-June) by 30 September, H2 (July-December) by 31 March 2027, monthly down-payments by the 16th of each following month. 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. New deadlines (September 2026 and March 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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