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FAQ: Answers to the most frequently asked questions regarding excise duties

 

Rates

 

Question - Excise rates in force at national level and in European Union countries
How can I find out the extent of the excise duty rates in force in Italy and in the other member states of the European Union?
Answer - To find out the extent of the excise rates in force as of 1 January 2019, it is possible to consult the specific Tables, available on the website of the Customs and Monopolies Agency (www.adm.gov.it).

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Alcoholic beverages

 

Question - Transport of alcoholic products (wine, beer,...) Accompanying the traveler from another EU country.
I am about to return to Italy from another EU country: can I bring bottles of alcoholic products with me?
Answer – Article 11 of the Unified Text on excise duties, approved with Legislative Decree 26 October 1995, n. 504 and subsequent amendments, provides that, for products subject to excise duty and released for consumption in another Member State, purchased by private individuals for their own use and transported by them, the excise duty is due in the Member State in which said goods were purchased.
Paragraph 2 of the aforementioned article specifies the products and the quantitative limits within which their own use is configured: Such limits refer to each traveler who, having purchased alcoholic products for his personal use as a private consumer and who is in possession of the commercial documentation proving their purchase, travels together with the products.
For further information in this regard, refer to the "Traveler's Customs Charter", available on the website of the Customs and Monopoly Agency (www.adm.gov.it).

 

Question - Requirements connected with the possession and sale of alcohol based perfume
I have a company which deals with clothing retail in which I would also like to sell alcohol based perfumes: what is the maximum quantity that I can handle and what are the excise obligations resulting?
Answer - As far as the possession of finished perfumery products made with denatured alcohol with special denaturants and packaged (packaging) are concerned, the excise provisions namely art. 29, paragraph 3, letter d) of the Consolidated Text on excise duties, approved with Legislative Decree n. 504/1995 and subsequent amendments, provides for the exclusion from the obligation of reporting for qualified entities of the deposit of alcoholic perfumeries produced with undenatured alcohol, packaged as provided by the financial administration and in any case in a total quantity not exceeding 5000 liters. With regard to the sale of such products, paragraph 2 of the same art. 29, provides that qualified entities selling alcoholic products are required to submit to the customs office territorially competent a report of all sales and to obtain the tax license referred to in paragraph 4 of the aforementioned art. 29. These obligations must be carried out in the manner prescribed by art. 20 of the Ministerial Decree of 27 March 2001, n. 153. Further information in this regard can be obtained by contacting the local ADM office.

 

Question - Commercial storage of alcoholic products that it sells to commercial companies in another EU country
I have a commercial warehouse of alcoholic products and I would like to sell my products to commercial operators established in other European Union countries: what are the obligations imposed by the excise regulations?
Answer – The circulation and taxation of alcoholic products already released for consumption in one state and transferred to other states of the EU. are governed by Directive 2008/118 / EC of 16 December 2008. In particular, Article 33 of the Directive provides that excise goods already released for consumption in one State and held for commercial purposes in another State by a subject other than a private individual are subject to excise duty in the latter country, which is the one of actual use, in the manner provided for in article 34 below. of a subject other than a private individual or by a private individual for purposes other than his personal use and transported by him.
It follows that, for the national consignor, it will be necessary to acquire information from the Tax Administration of the Member State of destination of the products, in order to verify the methods of implementation of the aforementioned articles (33 and 34) of the Directive in that country.
For the movement of excise duty products to other EU countries, as provided for in Article 9 of the Ministerial Decree of 25 March 1996, n. 210, the DAS document (Simplified Accompanying Document) must be issued and, based on article 11 of the same Decree, the consignor will be required to provide, also jointly with the recipient, a deposit to guarantee payment of the excise duty in the Destination Country. These requirements are required to certify the receipt of the products in the country of destination and ensure the application of correct taxation on them.
Further information of an operational nature can be requested from the local Customs and Monopolies Agency Office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - AWine production activities for sale to commercial companies in another EU country by "small wine producer"
I manage a small farm that produces wine and I would like to sell my product to commercial operators established in other countries of the European Union: what are the obligations required by the regulation on excise duties?
Answer – Article 37, paragraph 1, of the Unified Text on excise duties, approved by Legislative Decree no. 504 and subsequent amendments, establishes that, as long as in Italy wine is subject to an excise rate equal to "0", the so-called "small wine producers" (farms with an annual production of less than 1,000 hectoliters, determined with reference to the average production of the last five years), are exempt from the obligation of the tax deposit license and from those related to circulation and control, typical of the general regime on excise duties.
In transfers to operators based in another EU country, small wine producers are obliged to ship the product under a suspension regime to subjects previously authorized by the financial administration of the home state to operate as an "authorized warehousekeeper", or of "registered consignee" also "occasional", and identified with excise code. They can use the MVV Document - Wine Product Accompanying Document referred to in the Decree of the Ministry of Agriculture and Forestry Policies n. 7490 of 2 July 2013 (instead of the e-AD - Digital Administrative Document).
For the shipment under a suspension regime, it is mandatory to provide a suitable guarantee to cover both the risks associated with circulation and the payment of excise duty in the country of destination.
Furthermore, the other obligations provided for by the aforementioned article 37 must also be observed and, as provided for by art. 8, paragraph 2 of the Ministerial Decree of 27 March 2001, n. 153, the territorially competent Office of the Customs and Monopolies Agency must be informed of the intra-community operations carried out by presenting, within the fifth day following the end of each month, a list of the same operations.
Further information of an operational nature can be requested from the local ADM office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - Wine production activities for sale to commercial companies in another EU country by someone other than the "small wine producer"
I manage a wine production company and I would like to sell my product to commercial operators established in other countries of the European Union: what are the obligations required by the regulation on excise duties?
Answer – The shipment of wine to another EU country it must take place under a suspension regime, between economic operators (consignor/recipient) previously authorized by the tax administrations of the country of origin.
The operators of the wine production and storage activity who intend to handle this product within the community [paragraph 2, letter f) of article 28 of the Unified Text on excise duties, approved with Legislative Decree 26 October 1995, n. 504 and subsequent amendments], therefore, must operate under a tax deposit regime by acquiring the necessary operating license, are identified with the excise code and must pay the relative annual fee in the manner and to the extent indicated in art. 63 of the aforementioned Consolidated Law.
To ship the products, the operator of the tax warehouse (authorized depositary) must submit, through the computerized system, the accompanying document called e-AD (Digital Administrative Document).
The recipient of the wine must have the qualification of "authorized warehousekeeper" or "registered recipient", even "occasional" and, upon taking delivery of the goods, will close the computer flow of the e-AD document prepared by the sender and will pay the excise duty to the extent and in the manner in force in the country in question.
For the shipment under a suspension regime, it is mandatory to provide a suitable guarantee to cover both the risks associated with circulation and the payment of excise duty in the country of destination.
Further information of an operational nature can be requested from the local Customs and Monopolies Agency Office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - Italian restaurant (or similar) that purchases from a producer in another EU country alcoholic products that have not yet paid the excise duty
I have a restaurant and I would like to purchase alcoholic products from a producer established in another EU country: what are the requirements to be met in relation to the excise duties?
Answer – If the consignor of the goods from the other EU country is an "authorized warehousekeeper" and carries out the handling of products under a suspensive regime, the national recipient of the same must be authorized to receive them under a suspensive regime and therefore be authorized by the Customs and Monopolies Agency to operate as a "registered recipient", also "occasional", by paying the excise duty at the rate in force in Italy upon receipt of the goods.
For the shipment of the products, according to article 8 of the Consolidated Text of excise duties, approved with the Legislative Decree 26 October 1995, no. 504 and subsequent amendments, the operator of the tax warehouse of the other country must submit, through the computerized system, the accompanying document called e-AD (Electronic Administrative Document), whose IT flow must be closed by the national recipient upon of taking delivery of the goods.
The payment of excise duty by the "registered consignee" (also "occasional") must be made within the first working day following the arrival of the products.
To find out the extent of the excise duty rates in force as of January 1, 2019, the appropriate Table , can be consulted, available on the website of this Agency (www.adm.gov.it).
Further information of an operational nature can be requested from the local ADM office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - Commercial storage of alcoholic products to be sold to private entities in another EU country
HI have a commercial warehouse of alcoholic products with paid excise duty and I would like to sell my products to private buyers established in other countries of the European Union: what are the obligations required by the excise regulations?
Answer – Since products subject to excise duty must be subject to this tax in the place where they are consumed, in order to be able to sell and transfer products that have already paid the excise duty (in Italy) to private entities established in another Member State of the EU, the national consignor must register with the competent authority. Tax administration of the country of destination of the goods, or, if provided for by the legislation of the country of destination, appoint its own tax representative in that country. These obligations are envisaged for the purpose of fulfilling tax obligations in the country of destination of the products (Article 36 of Directive 2008/118 / EC of 16 December 2008 - Distance selling). It follows that it is necessary for the national consignor to acquire the necessary information from the tax administration of the country of destination on the methods of fulfilling his obligations.
To find out the extent of the excise rates in force in the other member countries of the European Union, the appropriate Table, can be consulted, available on the website of the Customs and Monopolies Agency (www.adm.gov.it).
Further information, also of an operational nature, can be requested from the local ADM office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - RItalian restaurant (or other similar establishment) that purchases alcoholic products that have already paid the excise duty from a commercial warehouse in another EU country
I have a restaurant and I would like to buy alcoholic products from a trader established in another EU country: what are the requirements of the excise duty regulations?
Answer – The circulation and taxation of alcoholic products that have already paid the excise duty in another Member State are governed by Directive 2008/118 / EC of 16 December 2008. In particular, art. 33 of the Directive provides that excise goods already released for consumption in a Member State and held for commercial purposes ("commercial purposes" means the possession of excise goods by a person other than a private individual or by a private individual for purposes other than his personal use and transported by him) by a person other than a private individual in another EU state, are subject to excise duty in the latter country in the manner provided for by the following art. 34.
The products handled are accompanied by the DAS (Simplified Accompanying Document) issued by the shipper.
In Italy, the aforementioned Union provisions have been implemented with art. 10 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, which provides, among other things, that products released for consumption in another Member State can be held (in Italy) by a person other than a private individual who, if he is not a tax warehouse operator, must have the qualification of "registered consignee" (even occasional) and guarantee the payment of the excise duty, which must be paid within the first working day following the arrival of the products (paragraph 6 of article 10). According to paragraph 3 of the same art. 10, moreover, the recipient in question must submit, before shipment, a specific declaration to the territorially competent customs office with respect to the place of arrival of the goods.
For further information regarding the obligations of the recipient, please refer to art. 13, paragraph 3 of the Ministerial Decree of 25 March 1996, n. 210.
Further information, also of an operational nature, can be requested from the local Customs and Monopolies Agency Office.
With regard to the obligations provided for by the VAT regulations to be applied to intra-community trade, please consult the specific Intrastat section.

 

Question - Individual who buys alcoholic products from a trader from another EU country
Is it possible for a private person to purchase alcoholic products from merchants established in other European Union countries?
Answer – In principle, products subject to excise duty must be subject to this tax at the place where they are consumed. The consignor established in another EU country, in order to carry out the transfer of products with paid excise duty to a private person established in a Member State other than that of departure, must register with the Tax Administration of the country of destination of the goods, or, if required by the legislation of the Member State of destination, appoint a tax representative in that country (Article 36 of Directive 2008/118 / EC of 16 December 2008 - Distance selling). These obligations are envisaged for the purpose of fulfilling tax obligations in the country of destination of the products.
In the national legislative system, the purchase by private individuals of products already released for consumption in another Member State is governed by art. 10-bis of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments. In particular, paragraph 2 of art. 10-bis establishes that the debtor of the excise duty is the tax representative designated by the seller, based in the territory of the State and previously authorized by the tax authorities.
It will therefore be necessary for the seller to appoint his own tax representative in Italy, who will have to carry out the obligations described in the Directorial Determination prot. no. 24211 / RU, of 14 November 2012, available on the website of the Customs and Monopolies Agency (www.adm.gov.it).
To find out the extent of the excise rates in force as of January 1, 2019, the specific Table, also available on the Agency's website, can be consulted.

 

Question - Artisan production of alcoholic products
I am about to start an artisanal liqueur production business for commercial purposes: what are the requirements of the excise duty regulations?
Answer – Art. 27, paragraph 2, of the Consolidated Text of excise duties, approved with Legislative Decree 26 October 1995, n. 504 and subsequent amendments, establishes that the production of alcoholic beverages must be carried out under the tax deposit regime, in one of the types of establishment indicated in art. 28 of the same Consolidated Law, for the activation of which the requirements must be respected and the obligations indicated in the Ministerial Decree no. 153. The tax warehouse regime also allows for the holding of products with suspended excise duties and for paying the tax following the extraction of the product from the tax warehouse.
However, production in plants other than tax warehouses is permitted if products with paid excise duty are used and the total excise duty paid on the individual components is not less than that due on the final product deriving from their mixture.
In this case, the operators of processing, packaging and storage plants for alcohol and alcoholic beverages that operate with excise duty products must submit to the local Office of the Customs and Monopolies Agency, the operating report provided for in article 29 of the Consolidated Law, following which the relative tax license will be issued with payment of an annual fee to be paid to the extent and in the manner indicated in art. 63 of the Consolidated Law.
Further information, also of an operational nature, can be requested from the local ADM office.

 

Question - Production of liqueur at home
I am a private person: can I produce liqueurs for family use with the use of alcohol purchased at the store?
Answer – Answer - Art. 27, paragraph 2, of the Consolidated Text on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, provides that the preparation of alcoholic products by a private individual, with the use of alcohol with paid tax, if intended for the exclusive use of the same, his family and his guests, is not subject to authorization, provided that the products obtained are not subject to any sales activity.

 

Question - Possession of methyl, propyl and isopropyl alcohol for industrial uses and / or analysis laboratories
To carry out my business, I need to use methyl, propyl and isopropyl alcohols: what are the requirements in relation to excise duties?
Answer – Art. 66 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, provides that methyl, propyl and isopropyl alcohols are subjected to a particular fiscal surveillance regime which imposes specific obligations on the distinct figures of producers, traders and users of these products. In this regard, reference is made to the provisions issued with the Decree of the Minister of Finance of 1 August 1986 and to art. 22 of the Ministerial Decree of 27 March 2001, no. 153.
Users of the aforementioned products must report their activity to the territorially competent Office of the Customs and Monopolies Agency at least 30 days before the start date of the activity in order to obtain the operating license, or, if the quantities held are below the threshold of 10 cubic meters, for registration in the appropriate registers kept by the Office.
These subjects, regardless of the quantities held, are obliged to keep the register of loading and unloading.
Analysis and research laboratories that hold these types of product to be used as a reagent in the context of their activity are exempt from keeping the register, provided they are conditioned in containers with a capacity not exceeding 2.5 liters [see: letter c ) of the aforementioned art. 22].
Further information, also of an operational nature, can be requested from the local ADM office.

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Electric energy

 

Question - Requirements for the installation of a workshop for the production of electricity from a photovoltaic system with power of less than 20kW
I intend to install a photovoltaic system for the production of electricity with power of less than 20 kw: what are the obligations required by the regulations on excise duties?
Answer – Art. 52, paragraph 2-letter a), of the Unified Text on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, provides that the electricity produced with plants operated by renewable sources, with power not exceeding 20 kW, is not subject to the excise duty regime and, therefore, the operators of such plants are not required to fulfill the obligations and obligations. otherwise provided for by articles 53 and following of the Consolidated Law, whether they use the electricity produced for their own use or if they sell it to the grid. In the event of the sale of the electricity produced to the grid, however, it is advisable for the plant to be assigned a company code by the Office of the Customs and Monopolies Agency, at no charge to the plant owner, in order to allow those who take over the electricity to be able to indicate the identification of the transferor in their annual return.
UFurther information can be requested from the local ADM office.

 

Question - Requirements for the installation of a workshop for the production of electricity from a photovoltaic system with power greater than 20kW
I intend to install a photovoltaic system for the production of electricity with power greater than 20 kw: what are the obligations required by the excise regulations?
Answer – The tax obligations that the operator of an electricity production plant from renewable sources is required to observe differ according to whether the electricity produced is self-consumed (even minimally), or entirely sold to the grid.
In the case of electricity produced and consumed for own use (including that used for the operation of the plant), according to art. 53 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, the person operating the production workshop must make a prior report (NB: the facsimile of the model can be found by accessing the appropriate "Forms section") to the Office of the Customs and Monopolies Agency responsible for territory which, having carried out the necessary checks, issues the operating license subject to the payment of the annual fee to the extent indicated by art. 63, paragraph 3, of the Consolidated Law; the owner of the workshop is also required to comply with the additional requirements set out in the aforementioned article 53.    
In the second case (absence of consumption for own use, for which all the electricity produced is sold to the grid, while the consumption of the auxiliary services is powered by a separate supply), the subject operating the production workshop, pursuant to art. 53-bis of the Consolidated Law, must notify the same territorial office at the same time as the start of the production activity.
In both the above cases, the annual declaration provided for, respectively, in paragraph 8 of art. 53 and paragraph 3 of art. 53-bis of the aforementioned Consolidated Law. Information on how to fill in the declaration can be obtained by consulting the appropriate section "Annual declarations for electricity and natural gas", available from the website www.adm.gov.it.
Further information, also of an operational nature, can be requested from the local ADM office.

 

Question - Use of a generator for the production of electricity
What are the requirements of the excise tax regulations for the use of a generator for the production of electricity?
Answer – The operator of the electricity production activity is required to comply with the requirements indicated in art. 53 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments.
If the production activity takes place by means of a generator with a power greater than 1 kW, according to paragraph 4 of the same art. 53, the operator of the production workshop must submit to the Office of the Customs and Monopolies Agency competent for the plant the operating report and acquire the relative license (paragraph 7, art.53), subject to the payment of an annual fee to be paid in the manner and to the extent indicated in art. 63 of the Consolidated Law.
The assessment and settlement of the excise duty on electricity consumed for one's own use, as established in paragraph 1, of art. 55 of the Consolidated Law, are made by the competent Office, on the basis of the annual declaration of consumption provided for in paragraph 8, of art. 53, which must show all the elements necessary for the assessment of the tax debt (including the readings of the electricity meters produced, consumed or sold) to be paid in the manner indicated in paragraph 1 of art. 56 of the Consolidated Law.
For workshops not equipped with meters or other instruments for measuring the energy used, as provided for in paragraph 5 of art. 55, the excise duty is paid with the payment of an annual subscription fee, determined by the competent Customs Office (so-called "agreement"). The amount of the fee is determined on the basis of the potential of the system, the hours of operation of the same and the electrical absorption of the appliances used for the purposes subject to excise duty.
Energy products to be used for the production of electricity, based on art. 21, paragraph 9 of the Consolidated Law, the rates of excise duty indicated in point 11 of Table A attached to the Consolidated Law apply.
Further information, also of an operational nature, can be requested from the local ADM office.

 

Question - Use of a backup generator with power of less than 200 kW
I have installed a backup generator for my business with power of less than 200 kW: what are the requirements of the excise regulations?
Answer – Paragraph 2-letter d) of art. 52 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, provides that the electricity produced in electrical workshops consisting of emergency generators with total available power not exceeding 200 kW is not subject to excise duty and, therefore, the operators of these systems are not required to comply with the obligations and requirements otherwise provided for by articles 53 and following of the said Consolidated Law.

 

Question - Use of a backup generator with a power greater than 200 kW
I have installed a backup generator for my business with power exceeding 200 kW: what are the requirements of the excise regulations?
Answer – LArt. 53, paragraph 4 of the Consolidated Text on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, establishes that for the operation of a backup generator with power exceeding 200 kW, the operation report must be submitted to the ADM office responsible for the system and the relative license acquired (paragraph 7 of 53), subject to the payment of an annual fee to be paid in the manner and to the extent indicated in art. 63 of the Consolidated Law.
The assessment and settlement of the excise duty on electricity consumed for own use is carried out by the competent Office of the Agency on the basis of the annual consumption declaration (paragraph 1 of art.55), which contains all the necessary elements for the assessment of the tax debt (including the meter readings of the electricity produced, consumed or sold) to be paid in the manner indicated in paragraph 1 of art. 56 of the Consolidated Law.
For workshops not equipped with meters or other instruments for measuring the energy used, as provided for in paragraph 5 of art. 55, the excise duty is paid with the payment of an annual subscription fee, determined by the competent ADM Office (so-called "agreement"); the amount of the fee is determined on the basis of the potential of the plant, the hours of operation of the same and the electrical absorption of the appliances used for uses subject to excise duty.
Energy products to be used for the production of electricity, based on art. 21, paragraph 9 of the Consolidated Law, the rates of excise duty indicated in point 11 of Table A attached to the Consolidated Law apply.
Further information, also of an operational nature, can be requested from the local ADM office.

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Natural gas

 

Question - Application of the "industrial use" excise duty rate on natural gas
I would like to know for which activities the application of the industrial use excise rate on natural gas consumption can be requested.
Answer – Art. 26 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, no. 504 and subsequent amendments, differentiates the taxation of natural gas used as fuel for "civil uses" from that (more favorable) of natural gas used as fuel for "industrial uses". The types of use to which the rate of excise duty "industrial uses" is applicable are indicated in paragraph 3 of the same art. 26.
The supplier of natural gas, as an "obligated party", is responsible for the correct application of the tax regime in force and for the consequent payment of the excise duty in relation to which it has the right of recourse against its customers. This excise duty is shown on the invoice referring to the supply.
For the purposes of applying the "industrial use" excise duty rate, the customer who is a natural gas consumer must make a request to his / her supplier by presenting the chamber certificate or a substitutive declaration made on the basis of the provisions of art. 47 of the D.P.R. n. 445/2000, in which it certifies the existence of the requirements to take advantage of the "industrial use" excise rate, specifying the activity to be carried out and the uses for which the product is intended, as well as the annual quantity that is expected to be consumed for same uses.

 

Question - Sale of natural gas to operators of road distribution plants
I sell natural gas to operators of road distribution systems: am I subject to tax obligations under the excise regime?
Answer – Art. 26, paragraph 1, of the Consolidated Text on excise duties, approved with the Legislative Decree of 26 October 1995, no. 504 and subsequent amendments, provides that natural gas destined for combustion for civil and industrial uses, as well as for transport, is subject to excise duty, with the application of the rates referred to in Annex I to the aforementioned Consolidated Law, at the moment supply to final consumers, i.e. at the time of consumption for natural gas extracted for own use.
The same article, in paragraph 7, includes among the "subjects obliged to pay the tax" in the natural gas sector those who "invoice natural gas to final consumers" and in paragraph 9, states that "they are considered final consumers also the operators of road distribution systems of natural gas for transport not equipped with compression equipment for filling cylinder wagons".
Therefore, subjects who invoice natural gas are therefore obliged to pay the excise duty, also for supplies to operators of road distribution systems of natural gas for motor vehicles not equipped with compression equipment for filling cylinder wagons.
If, on the other hand, the supply is to road distribution systems equipped with compression equipment for filling cylinder wagons, the subject obliged for excise purposes is the operator of the road distribution system.

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Lubricating oils

 

Question - Purchase of lubricating oils from another EU member state
I am a retailer of lubricating oils and I would like to purchase these products from a dealer established in another country of the European Union: what are the requirements imposed by the consumption tax regulations?
Answer – Lubricating oils not intended for combustion and carburetion uses (uses for which they are subject to harmonized excise duty) are subject to non-harmonized consumption tax. The reference provisions for subjects who hold and / or market lubricating oils are contained in articles 61 and 62 of the Consolidated Law on excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments and in the Decree of 17 September 1996, no. 557, which was followed by the issue of Circular no. 266 of 30 October 1996.
In particular:

  • art. 61, paragraph 1, letter b) - point 2 of the Consolidated Law provides that the tax is payable by the person who makes the first release for consumption, in the national territory, of lubricating oils of Community origin;
  • art. 62, paragraph 1 of the Consolidated Law provides that lubricating oils are subject to consumption tax when they are destined, offered for sale or used for uses other than combustion or carburetion;
  • art. 62, paragraph 7 of the Consolidated Law provides, for the circulation and storage of lubricating oils subject to tax, the application of the provisions referred to in Articles 12 and 25 of the same Consolidated Law.

By virtue of this last reference, commercial depot operators who hold a quantity not exceeding 500kg of lubricating oil intended for retail sale are not subject to the obligation to report.
Further information can be requested from the local Office of the Customs and Monopolies Agency.

 

Question - Consumption tax payable on lubricating oil contained in goods from abroad (other EU country or extra-EU country)
I manage a car dealership from abroad. Do I have to pay the consumption tax on the lubricating oil contained in these vehicles?
Answer - Paragraph 3 of art. 62 of the Consolidated Law on excise duties, approved with Legislative Decree 26 October 1995, n. 504 and subsequent amendments, provides that the consumption tax "also applies to lubricating oils ... contained ... in other products or goods imported or of Community origin".
The following are obliged to pay the tax: the manufacturer, the importer (for products from third countries) and the person who makes the first release for consumption of products of Community origin. For products from another EU country the "release for consumption" takes place upon receipt of the goods by the purchaser, or, when the sale of the products by the seller resident in the other Member State is considered carried out for VAT purposes.
The Decree of 17 September 1996, no. 557 contains the rules governing the application of the consumption tax on lubricating oils. In particular, art. 2, paragraph 8 and art. 4, paragraph 2, provide for the obligation to submit an operating report and the application of the consumption tax on lubricating oils even if contained in other goods; art. 6, paragraph 3, establishes that the receipt of the batches of lubricating oils must be communicated to the Office of the Customs and Monopolies Agency competent for the territory within 3 days of the arrival of the product. In relation to the provisions of the Decree, it is useful to consult circular letter no. 266 of 30 October 1996 [NB: the regulatory and practice act referred to above can be found in the database of tax documentation on the website of the Ministry of Economy and Finance - Department of Finance (www.finanze.gov.it)].
The consumption tax payable on lubricating oils [see: for the current rate, consult the Table Table available on the website of the Customs and Monopolies Agency (www.adm.gov.it)] must be paid within 30 days from arrival of the goods. The contribution to the Compulsory Consortium of Used Oils must also be paid within the same term, to the extent and in the manner established by the latter.
Further information can be requested from the local ADM office to whom the complaint referred to in the aforementioned art. 2, paragraph 8 of the Decree.

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Transport of goods and people

 

Question - Rate of excise duty on commercial diesel used in freight transport
I am a haulier: I would like to know what the requirements are to be able to obtain the application of the excise duty rate for diesel fuel used in freight transport.
Answer – In order to benefit from the tax treatment provided for by art. 24-ter of the Unified Text on excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments and by the D.P.R. 9 June 2000, no. 277, for diesel purchased within national territory (therefore invoiced in Italy) and used as fuel by companies "carrying out the transport of goods" through the use of vehicles with a maximum total mass equal to or greater than 7.5 tons and category euro 3 or higher, you must be:

  • companies registered in the national register of road hauliers on behalf of third parties;
  • companies with a license to operate the road haulage of goods for their own account and registered in the specially established list;
  • company established in other member states of the European Union, in possession of the requisites envisaged by the European Union regulations for exercising the profession of road haulier

A declaration must therefore be submitted for each calendar quarter showing the consumption of the fuel purchased and used for the trucking activity during the reference period, as well as the means used to carry out this activity. The declaration must be submitted to the competent Office of the Customs and Monopolies Agency within the month following the expiry of the quarter to which the declaration refers.
Further information on the subject can be obtained by consulting the communications periodically published in the special section called "Benefits for automotive diesel", available on the website www.adm.gov.it, which also contain indications on the types of entitled parties , the extent of the reimbursable benefit and the cases excluded. The periodic declaration forms and the software for their compilation are also available in the aforementioned section.
Further information can be requested from the local ADM office receiving the declarations.

 

Question - Requirements required of a haulier from another EU country to obtain the application of the rate of excise duty on commercial diesel oil used for freight transport
I am a haulier established in another country of the European Union: I would like to know what the requirements are in order to obtain the application of the rate of excise duty for diesel fuel used in the transport of goods.
Answer – Companies carrying out road haulage activities, established in other Member States of the European Union, in possession of the Community license for the international transport of goods by road on behalf of third parties referred to in Regulation (EEC) no. 881/92 of the Council, or on their own account, pursuant to article 13 of the same Regulation, can obtain the application of the tax treatment provided by art. 24-ter of the Unified Text on excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments, and by D.P.R. 9 June 2000, no. 277, on diesel purchased within national territory (therefore invoiced in Italy), used in vehicles with a maximum total mass equal to or greater than 7.5 tons and category 3 or higher.
Community merchants, who are not required to submit the tax return in Italy, can obtain the benefit in question only by reimbursement in money, following delivery or submission of a complete application of the IT support and related documentation, to the Customs Office of Rome 1 competent to receive such refund requests.
Further information on the subject can be acquired by consulting the periodic communications containing information on the types of entitled parties, on the extent of the reimbursable benefit and on the cases excluded. The aforementioned communications, as well as the declaration model and the software for compilation, are available in the appropriate section called "Benefits for automotive diesel", available on the website www.adm.gov.it.

 

Question - Characteristics of the vehicles in which commercial diesel oil must be used for freight transport
I am a hauler and I have a vehicle with a maximum total mass exceeding 7.5 tons and of Euro 2 category, equipped with a device to reduce polluting emissions: can I obtain application of the rate of excise duty provided for the diesel used in the freight transport business?
Answer – The tax treatment provided for by art. 24-ter of the Unified Text of excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments and by the D.P.R. 9 June 2000, no. 277, it is up to companies "carrying out the transport of goods" for diesel purchased within national territory (therefore invoiced in Italy) used in vehicles with a maximum total mass equal to or greater than 7.5 tons and category 3 or higher.
The technical changes made to vehicles of category lower than "euro 3", in order to equate them to this category or higher, are valid only from an environmental point of view; these vehicles, although equipped with systems useful for reducing particulate matter, remain ascribed to their original category (lower than "euro 3") and their use does not entitle the application of the tax treatment in question. In this regard, see note n. 28154 / RU of 7 March 2016 , available on the website of the Customs and Monopoly Agency (www.adm.gov.it).

 

Question - How to submit the quarterly declaration for the application of the excise duty rate on commercial diesel oil used for freight transport
I am a haulier: I would like to know what are the procedures for submitting the quarterly return..
Answer – The submission of the declaration (the model and software for compilation are available in the special section called "BBenefits for automotive diesel" on the website of the Customs and Monopoly Agency (www.adm.gov.it), can take place in the manner indicated below:

  • delivery in person or by post, to the territorially competent Customs Office, on computer media (CD-ROM, DVD, USB Pen-drive) together with the relative printout duly signed by the user concerned;
  • by means of the Customs Digital Service - E.D.I., subject to authorization for use (in this case, the presentation of the hard copy to the competent Customs Office is not required). It is possible to obtain authorization for the aforementioned DigitalService by accessing the appropriate section of the "Customs Digital Service".

Further information can be requested from the local ADM office receiving the declarations.

 

Question - Documents required for the presentation of the quarterly declaration for the application of the excise duty rate on commercial diesel oil used for freight transport
I am a haulier: I would like to know which documents I must attach to the quarterly declaration.
Answer – Paragraph 6 of art. 3 of the D.P.R. n. 277/2000 provides that the documents to be attached to the declaration, the model and software for compiling them are available in the appropriate section called "Benefits for automotive diesel" on the website of the Customs and Monopolies Agency (www.adm.gov.it), are:

  • a copy of the registration certificates of the vehicles entitled to the benefit;
  • a copy of any rental or lease agreement with the right to purchase or lease or purchase with a reserved domain or usufruct agreement (see Circular n. 4 / D of 23 February 2016);
  • A prospectus - which is an integral part of the declaration form published on the Agency's website - showing: the license plate number / the mileage recorded by the odometer at the end of the period in question / the owner, or, in the case of a rental or lease, the holder of the aforementioned contracts.

The documentation indicated in points a) and b) must be attached only on the occasion of the first quarterly declaration; in the absence of variations (of the means used or the type of contract) in subsequent declarations, it will be sufficient to refer to them.
It is not necessary to attach to the declaration a copy of the invoices certifying the purchase of diesel (NB: the registration number of the refueled vehicle must be indicated on the invoices), which must in any case remain available in the event of a request by the Office to purposes of any checks.
Further information can be requested from the local ADM office receiving the declarations.

 

Question - Deadline for submitting the quarterly declaration for the application of the excise duty rate on commercial diesel oil used for freight transport
I am a haulier: is it possible to submit the return after the deadline?
Answer – The deadline for submitting the return is the month following the expiry of the calendar quarter in which the diesel fuel was consumed (for example: the return for the January / March quarter of a year must be submitted from 1 to 30 April in the same year).
The late submission of the return does not preclude recognition of the reimbursement, even if the two-year deadline set by art. 14, paragraph 2, of the Consolidated Law on excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments, starting from the day on which the reimbursement could have been requested (for example: for the return relating to the 1st quarter 2018, which should have been presented from 1 to 30 April 2018, the biennial deadline expires on March 31, 2020).
Obviously, if the deadline for submission falls on a public holiday, the established deadline is automatically extended to the following working day.
It is also specified that the late submission of the return entails the automatic transfer of the terms envisaged for the accrual of the credit and for the implementation of the offsetting. In any case, in fact, to be able to compensate, it will be necessary to wait for the express provision of the Office or for the 60 days (from receipt of the declaration or of the missing elements and documentation) that determine the tacit consent.
Further information can be requested from the local Office of the Customs and Monopolies Agency receiving the declarations.

 

Question - Rate of excise duty on commercial diesel fuel used for passenger transport
I have a company that carries out the activity of transporting people: I would like to know what the requirements are to be able to obtain the application of the rate of excise duty foreseen for the commercial diesel used in this activity.
Answer – In the case of passenger transport activities, the tax treatment provided for by art. 24-ter of the Unified Text of excise duties, approved by Legislative Decree n. 504/1995 and subsequent amendments, is available to the following subjects:

  • public bodies or local public enterprises carrying out the transport activity referred to in Legislative Decree 19 November 1997, n. 422, and the related regional implementation laws;
  • companies operating interregional car services under state jurisdiction as per Legislative Decree 21 November 2005, n. 285;
  • companies operating bus services of regional and local competence referred to in the aforementioned Legislative Decree no. 422/1997;
  • companies operating regular autoservices in the community as per Regulation (EC) no. 1073/2009 of the European Parliament and of the Council of 21 October 2009.

Further information can be requested from the local Office of the Customs and Monopolies Agency receiving the declarations.

 

Question - Rate of excise duty on commercial diesel fuel used for the transport of goods and people - methods of using the credit (compensation / refund)
I am a haulier: I would like to know what the ways are to use the accrued tax credit..
Answer – The procedure for using the tax credit must be indicated on the title page of the return (see image below).

Selected method of using the credit:

- Compensation pursuant to Article 17 of Legislative Decree No. 241/97 (Form F24) (20)

       

- Refund: Coord. European Banking: (21)

IBAN

                              

BIC

               

       

       

 

Question - Rate of excise duty on commercial diesel used for the transport of goods and people - use of the credit due with the method of compensation
I am a haulier: I would like to know when it is possible to use the tax credit accrued to reduce tax liabilities.
Answer – In order to benefit from the tax credit in offset, pursuant to article 17 of decree no. 241, it is necessary, first of all, that this method has been explicitly indicated on the front page of the declaration (the model and software for compiling it are available in the specific section entitled "Benefits for automotive diesel" on the website of the Customs and Monopolies Agency www.adm.gov.it).
After 60 days from the date of receipt of the declaration by the competent Office of the Customs and Monopolies Agency, in the absence of notification of refusal of reimbursement or of request for additional documentation by the Office, the application shall be deemed accepted and, as a result of the tacit consent, starting from the 61st day, the amount of the accrued credit can be used as compensation.
In this case, the Office may in any event exercise its powers of verification and control in compliance with the terms of the law and may cancel, any illegitimately formed act of consent, by issuing a motivated justification , proceeding with the envisaged recoveries and the application of the relevant sanctions, unless, where possible, the person concerned remedies the defects within a term set by the Office itself (Article 4 of Presidential Decree no. 277/2000).
Any certification with which the Office declares the validity of the declaration presented does not constitute a title for the use of the credit in compensation.
Any certification with which the Office declares the validity of the declaration presented does not constitute a title for the use of the credit in compensation.
The tax credit due can be used for offsetting by 31 December of the calendar year following that in which it arose. For any residual credit not used in compensation, at the expiry of this term and therefore starting from January 1st to June 30th of the following year, a request for reimbursement in cash can be submitted to the Office of the ADM recipient of the return.

 

Question - Documentation useful to certify the purchase of commercial diesel for freight transport activities
I am a freight forwarder: What documentation is required to prove the purchase of commercial diesel?.
Answer – In order to be able to obtain the refund of excise duty due on the consumption of commercial diesel used for the transport of goods, the purchase of the fuel must be proven only by the relevant purchase invoices (no fuel cards) on which the license plate of the refueled vehicle must be indicated.   

 

Question - Rate of excise duty on commercial diesel - how to fill in the quarterly declaration
I am a haulier: How do I indicate the purchase invoices and the consumption of diesel fuel used in the quarterly declaration?
Answer – For the purpose of determining the quantities of fuel to be indicated in the quarterly declaration (the form and software to be filled in are available in the appropriate section called "Benefits for automotive diesel" on the website of the Customs and Monopolies Agency www.adm.gov.it), consumption admitted to the subsidy means those supplied, as resulting from the information on the invoice (see: note no. 45963 / RU of 20 April 2012).
Therefore, the number of purchase invoices must be indicated in the quarterly declaration, regardless of their issue date and without mentioning the details, referring to the diesel consumed in the reference period. It is not necessary to attach a copy of the invoices certifying the purchase of diesel (NB: the registration number of the refueled vehicle must be indicated on the invoices), which must, in all cases, be kept available in the event of a request by the Office for any checks.

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Taxi - NCC

 

Question - Tax credit on fuels used for the performance of the taxi service
I am a taxi driver: What formalities are required to obtain the tax credit recognized for those who carry out this activity?.
Answer – In order to receive the benefit due to the fuel (petrol, diesel, LPG, natural gas) consumed by the car hiring service, provided for by points 12 and 13 of Table A attached to the Consolidated Excise Act, approved with the Legislative Decree no. 504/1995 and subsequent amendments, the provisions dictated by the D.M. March 29, 1994 and subsequent amendments.
The holder of the municipal license for the operation of the taxi service must submit - within two months following the expiry of the calendar year of reference - a specific application (a sample of the form can be found by accessing the appropriate "Forms" section on the website of the Customs and Monopoly Agency (www.adm.gov.it), which must contain: the personal details - the address - the tax code of the applicant, the type of service provided, the details of the license, vehicle identification data (including the type of power supply) as well as the declaration relating to the days of actual service provided.
The aforementioned application drawn up in free form before submission to the territorially competent ADM office must be subjected to the prior approval of the competent municipal authority, showing the effective possession of the license, the inexistence of suspension or revocation measures of the license, any periods of absence from the service and the validation of anything else declared in the application.

 

Question - Late submission of the application to obtain the tax credit on fuel used for the performance of the taxi service
I am a taxi driver who did not submit an application by February to obtain the tax credit recognized to those who carry out this activity: am I still in time?
Answer – In order to take advantage of the facilitation provided for by points 12 and 13 of Table A attached to the Consolidated Text of excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments and governed by the D.M. March 29, 1994 and subsequent amendments, the holder of the license for the performance of the taxi service must submit to the competent Office of the Customs and Monopoly Agency, within the two months following the expiry of the reference calendar year, a specific application (a sample of the form can be found by accessing the appropriate "Forms" " section on the website www.adm.gov.it) containing all the useful elements for determining the correct amount of the refund. If it has not been possible to submit the application by the deadline, it may also be submitted late, but in all cases, taking into account the two-year deadline set by art. 14, paragraph 2 of the Consolidated Law, starting from the day on which the refund itself could have been requested.
For further information or clarification, it is advisable to contact the territorially competent ADM office.

 

Question - Tax credit on fuels used for the rental service with driver (NCC)
I carry out a duly authorized rental service with driver (NCC): Can I be granted the tax credit on the fuel used if I want to perform this activity?
Answer – The amount due on the fuel (petrol, diesel, LPG, natural gas) used to operate the rental cars provided for by points 12 and 13 of Table A attached to the Consolidated Excise Act, approved with Legislative Decree. Lgs. N. 504/1995 and subsequent amendments, is recognized also for the car-hiring-service in Municipalities where TAXI service is not available and provided that they are authorized to park in public areas. For related use, the provisions of the D.M. March 29, 1994 and subsequent amendments should be observed.
In the cases in which the car-hiring-service license holder is entitled to be admitted to the benefit, he/she must present within two months following the expiry of the calendar year of reference, a specific application (a sample form can be found by accessing the appropriate "Forms" section on the website of the Customs and Monopolies Agency www.adm.gov.it) directed to the competent Office of the Agency, which must contain: general information, address and the tax code, the type of service provided, details of the authorization, the vehicle identification data (including the power of the vehicle) as well as the declaration relating to the days of actual service provided.
The application drafted in free form, before submission to the territorially competent ADM office must be subjected to the prior approval of the competent municipal authority, showing the effective possession of the authorization, the inexistence of suspension measures or revocation of the authorization, any periods of absence from the service and the validation of anything else declared in the application.

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Ambulances

 

Question - Reduction in the rate of excise duty on fuel used for the transport of sick or injured people
- I represent an ONLUS association registered in the general regional register of all voluntary associations: What is the procedure to be followed to obtain reimbursement of the excise duty relating to the fuel consumed to drive the ambulances in the name of the association?
Answer – The tax relief provided for in point 13 of table A attached to the Unified Excise Duty Act, approved with Legislative Decree no. 504/1995 and subsequent amendments and regulated by the D.M. December 31, 1993, is recognized to assistance and first aid organizations with legal personality or registered in the registers of voluntary organizations established by the Regions or autonomous Provinces, pursuant to law no. 266/1991.
In order to take advantage of the subsidy due on the fuels used to drive ambulances for the transport of the sick and injured, the legal representative of the Entity must present the appropriate application for admission to the benefit with annexed the Deed of Incorporation and the Statute of the same Entity, from which the fulfillment of the aforementioned purposes emerges (Article 2 - paragraph 2 of the Decree).
Circular 8 / D of 27 June 2014 is called to attention on this subject.
It should be noted that the granting of the facility in question is subject to inclusion in a special list adopted by a provision of this Agency.
Therefore, only once the inclusion in the aforementioned list has been obtained, will it be possible to present the appropriate request for reimbursement pursuant to art. 3 of the D.M. December 31, 1993, to be drawn up on plain paper, showing the details of the provision for admission to the facility in question, for the activities which have been granted the authorization, the fuel consumption recorded in the reference period (NB: the request, by which a sample can be found by accessing the appropriate "Forms" section on the Agency website, must refer to the consumption made in the reference calendar quarter).
For further information and clarifications, it is advisable to contact the territorially competent ADM office at the ONLUS headquarters.

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Refunds and payment

 

Question - How to request reimbursement of an excise duty paid in excess of the amount due
Can I request a refund of an excise duty paid in excess of the amount due?
Answer - It is possible to request reimbursement of the excise duty paid, but not due, by presenting, within two years from the date of payment, or from the date on which the relative right can be exercised (see: Article 14, paragraph 2 of the Consolidated Law of excise duties, approved with Legislative Decree no. 504/1995 and subsequent amendments), a specific request directed to the competent Office of the Customs and Monopolies Agency. The methods for obtaining reimbursement are indicated by the D.M. 12 December 1996, n. 689.
Further information on how to submit the application for the refund of the aforementioned tax can be requested from the aforementioned ADM office.

 

Question - Procedure to be followed for the late payment of taxes
I paid a lower excise duty than the one due and the terms for payment have expired: how can I remedy the irregularity?
Answer –For the purposes of regularising the violation, it will be necessary to contact the competent Customs and Monopoly Agency Office, also to verify whether the conditions for applicability of Article 13 of Legislative Decree no. 472/1997 and subsequent amendments and, therefore, the institution of active repentance.
Paragraph 2 of the aforementioned article provides that, in addition to the payment of the reduced sanction due, where the conditions are met to make use of the active amendment, the payment of the tax and default interest calculated at the legal rate accruing day by day must be made.
In the absence of acts of ascertainment of the violation issued by the Office, for the carrying out of the aforementioned payments, which can be executed with form F24, the following must be used:

  • the tax code _ _ _ _  (the one corresponding to the type of tax) for the payment of the excise duty;
  • the tax code 2820 for "indemnities and default interest";
  • the tax code 2821 for "administrative sanctions due by offenders on excise duties".

In all other cases, the instructions given by the competent ADM office.

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