For photovoltaic self-producers
AD-1 for photovoltaic self-producer plants
Deklara prepares the AD-1 consumption declaration for photovoltaic plants above the 20 kW statutory threshold: net metering (scambio sul posto, SSP), self-consumption exempt under Art. 52(3)(b) TUA, and total grid injection. Ready for the ARERA wind-down of net metering (resolutions 78/2025 and 213/2025) and for the 2026 semiannual cadence.
What a photovoltaic self-producer needs today
Quadri A, C and G for net metering and self-consumption
Net metering (scambio sul posto, SSP) closed to new enrollments on September 26, 2025 (ARERA 78/2025 and 213/2025), but plants with active conventions stay in the self-producer excise regime. In the 2026 semiannual model, production goes in Quadro A, self-consumption in Quadro C with tipologia L2 (L6 in 2025) and the energy fed into the grid in Quadro G. Quadro L is not needed: it only holds quantities supplied and invoiced to end customers.
Art. 52(3)(b) TUA exemption: self-consumption above 20 kW
Electricity from a renewable plant above 20 kW is exempt from excise (Art. 52(3)(b) TUA), provided the self-producing business consumes it itself, in premises other than dwellings and at the same production site. Exemption is not the same as out-of-scope: the exemption still requires the AD-1 filing, the out-of-scope case does not. Deklara distinguishes the two and fills the correct quadri.
Total grid injection: annual communication
If you inject all production into the grid with no self-consumption at all, you are not an obligated party: instead of the semiannual declarations you submit an annual communication by the end of March of the following year (Art. 56-bis TUA). ADM has not yet published the form. As soon as you self-consume even a single kWh, the semiannual declaration applies instead.
Surety bond reduced proportionally to self-consumption
The surety bond (D.Lgs. 43/2025) applies to the estimated annual excise, not to gross production. Exempt self-consumption shrinks the taxable base and therefore the bond. Deklara calculates the post-exemption base automatically. See also the 2026 surety bond blog post.
The 20 kW threshold: out-of-scope or exempt
PV plants up to 20 kW whose output is consumed for own use are out of scope (Art. 52(2)(a) TUA): no license, no declaration. Above 20 kW, or when the electricity is supplied to end customers, the license and AD-1 obligations kick in. Deklara walks you through identifying the exact regime that applies.
Trilingual for plants in South Tyrol
Interface, preview PDF, and emails native in Italian, German, and English. Built for photovoltaic self-producers in South Tyrol: national ADM excise regime, with support in German. Developed in Bressanone (BZ) by Limeon Srl.
Further reading for photovoltaic plants
The blog guides on the excise regime for photovoltaics, from the 20 kW threshold to the surety bond.
- To place your plant against thresholds and exemptions, start with photovoltaic excise tax: thresholds, exemptions and AD-1 filing, which separates out-of-scope from the Art. 52 TUA exemption case by case.
- On the quadri to complete, the article on AD-1 for self-producers: quadri, exemptions and 2026 deadlines follows the filing from self-consumption through to the injected share.
- If you hold an active convention, net metering and excise after the regime closed sets out what stays due until the convention reaches its natural expiry.
- On the guarantee you have to post, the guide to the 2026 power plant surety bond at 15% shows how far exempt self-consumption pulls the amount down.
FAQ for photovoltaic self-producers
- I have a photovoltaic plant above 20 kW: do I have to file the AD-1?
- Yes. The statutory threshold is 20 kW: up to 20 kW, with the output consumed for own use, you fall into the out-of-scope regime (Art. 52(2)(a) TUA) and file no AD-1. Above 20 kW the license and filing obligations apply even when all the energy is self-consumed: self-consumption stays exempt from excise (Art. 52(3)(b) TUA), but the exemption does not replace the filing. In the 2026 semiannual model you complete quadri A, C and G (activity code 1), with self-consumption in Quadro C tipologia L2 and no Quadro L.
- Net metering: what changes after the ARERA 213/2025 closure?
- Net metering closed to new enrollments on September 26, 2025 (ARERA resolutions 78/2025 and 213/2025). Plants with active conventions stay in the existing regime until natural expiry and remain self-producers for excise purposes (Quadri A, C and G). New installations move to Ritiro Dedicato or to a Renewable Energy Community (CER).
- Is photovoltaic self-consumption exempt or out-of-scope?
- It depends on power and use. Up to 20 kW with the output consumed for own use is out of scope (Art. 52(2)(a) TUA), no AD-1. Above 20 kW the license and AD-1 are required, but with the Art. 52(3)(b) TUA exemption on the share the self-producing business consumes in premises other than dwellings at the same production site. Exempt means no excise to pay, but the filing is still due.
- How is the surety bond calculated for a PV plant?
- Surety bond sized against the estimated annual excise (D.Lgs. 43/2025). Exempt self-consumption (Art. 52(3)(b) TUA) and out-of-scope self-consumption (Art. 52(2)(a) TUA) do not count toward the taxable base. Where self-consumption dominates, the bond drops sharply. Deklara handles the calculation automatically.
- When is the semiannual declaration due for a self-producer?
- The same semiannual cycle as every power plant: the H1 2026 declaration (January to June) was due on September 30, 2026; the next one is H2 2026 (July to December), due by March 31, 2027 (DM of March 10, 2026, Art. 8). Monthly advance payments are due by the end of each month, on the excise owed on the quantities self-consumed in the previous month (Art. 55(3) TUA; DM of March 10, 2026, Art. 7). An advanced-level SOAC-GE will be able to ask to file a single annual declaration instead of the two semiannual ones (Art. 9-sexies(4) TUA), but the SOAC regime is not yet operative pending the implementing decree under Art. 9-octies TUA.
Unsure which excise regime applies to your plant?
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