Menu di Energy and alcohol
- Regulations and Practices
- ADM - Control Body
- Relations with operators
- LUB - Lubricating Oils Tracking Systems
- Direct payment to the state budget by bank/postal transfer
- Other payment methods
- Active repentance
- Digital Register - Re.Te.
- Digital DAS
- Storage deposits with third parties - TRADERS
- Fuel Distributors - Digital transmission of fuel sales and the C/S Register
- Digitization of excise duties
- Benefits for automotive diesel
- Annual declarations for electricity and natural gas
- Authorized denaturing packages
- Excise FAQ
- Aliquote di imposta
- Antifrode e controlli
pdf Terms of excise duty payments following Decree Law 17 March 2020 n. 18, containing "Measures to strengthen the National Health Service and economic support for families, workers, and businesses related to the epidemiological emergency from COVID-19" - published on 18/03/2020
Payment with form F/24 Excise
Article 28, paragraph 7, of law no. 388 of 23.12.2000, also extended to taxes relating to indirect taxation on production and consumption, the method of payment through the unified model F/24, introduced by 'Article 17 of Legislative Decree 9 July 1997, n. 241, limited to the amounts earmarked for tax authorities.
Thanks to the F/24 form it is possible to pay the excise and other indirect taxes also by offsetting the credits deriving from other taxes, in compliance with the provisions contained in circular 39/D of 27 June 2003, the opposite procedure is not otherwise permitted (ie the use of a credit accrued in the excise sector to deduct payables for other taxes).
For the identification of the model, the related instructions and the reference tax codes, please refer to the website of the Revenue and Collection Agency, available at the following links: