For photovoltaic self-producers
AD-1 for photovoltaic self-producer plants
Deklara prepares the AD-1 consumption declaration for photovoltaic plants above the statutory threshold: net metering (scambio sul posto, SSP), self-consumption exempt under Art. 52 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 G and H 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. Deklara opens Quadro G (grid injection) and Quadro H (self-consumption) with separate calculations for SSP and direct injection.
Art. 52 TUA exemption: self-consumption from renewables
Self-consumption from renewable sources under the statutory threshold is exempt (Art. 52 TUA). Exemption is not the same as out-of-scope: the exemption still requires the annual informational declaration, the out-of-scope case does not. Deklara distinguishes the two and fills the correct quadri.
Total grid injection - separate Quadro G
If you inject all production into the grid (no self-consumption), you fall under total grid injection: Quadro G with kWh injected and the price set by GSE/Ritiro Dedicato. Surety bond and excise are calculated only on the injected share. Semiannual H1 by September 30, 2026, H2 by March 31, 2027.
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 statutory threshold: out-of-scope vs exempt
PV plants under the statutory threshold used for household self-consumption are out-of-scope (Art. 52 TUA): no declaration, no license. Above the threshold, or with non-household self-consumption, AD-1 becomes mandatory. 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.
FAQ for photovoltaic self-producers
- I have a photovoltaic plant above the statutory threshold: do I have to file AD-1?
- Yes. The statutory threshold is the dividing line: under the threshold with household self-consumption you fall into the out-of-scope regime (Art. 52 TUA), no AD-1. Above the threshold, or even below if self-consumption is not household (for example a condominium or a business), AD-1 is mandatory even when all the energy is self-consumed.
- 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 G and H). 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. Under the threshold with household self-consumption is out-of-scope (no AD-1). Above the threshold (or non-household) means AD-1 is required, but with the Art. 52 TUA exemption for the share self-consumed from a renewable source. Exempt means no excise paid, but the annual informational declaration is still required.
- 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 TUA) and out-of-scope self-consumption do not count toward the taxable base. For a PV plant in total grid injection the base is the entire production; for a PV plant 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: H1 2026 (January to June) by September 30, 2026, H2 2026 (July to December) by March 31, 2027. Monthly advance payments by the 16th of the following month. Exception: plants that qualify for SOAC-GE Avanzato can keep the annual cadence (Art. 9-sexies paragraph 4); Deklara checks the exemption automatically.
Unsure which excise regime applies to your plant?
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