The other entities liable for payment include:

  • The person liable for the customs payment, for the importation of excise goods, identified based on the relevant legislation and, jointly and severally, any other person who participated in the importation in the event of irregular importation;
  • entities guaranteeing payment of the excise duty or the entity which meets requirements for chargeability of the tax.

In addition, specific entities are liable to pay excise duty for the following tax sectors:

Electricity

Entities are liable if:

  1. they bill electricity to end consumers (retailers);
  2. they operate plants producing electricity for own use;
  3. they use or purchase electricity for own use;
  4. they can, upon request, be recognised as entities liable for payment.

All entities liable for payment:

  • submit an application for a licence or authorisation, depending on the category to which they belong, to the office of the Customs and Monopolies Agency with local jurisdiction;
  • are identified by the assignment of a company code;
  • are bound to provide a guarantee commensurate with one twelfth of the annual tax presumed to be due as well as to submit an annual consumption statement (at year-end) on line via the following link: presentazione della dichiarazione di consumo annuale (a consuntivo) con modalità telematiche.

Natural gas

Entities are liable if:

  1. they bill natural gas to end consumers (retailers);
  2. they purchase natural gas from other countries (EU or third parties) for own use, using pipeline networks or infrastructures to transport the product;
  3. they purchase natural gas packaged in cylinders or other containers from other countries (EU or third parties);
  4. they extract natural gas for own use within national territory;
  5. They operate automotive natural gas road distribution plants equipped with compression equipment for filling cylinder trucks;
  6. they can, upon request, be recognised as entities liable for payment.

All entities liable for payment:

  • submit an authorisation request (notification of commencement of activities) to the office of the Customs and Monopolies Agency with local jurisdiction;
  • are identified by the assignment of a company code;
  • are bound to provide a guarantee commensurate with one twelfth of the annual tax presumed to be due as well as to submit an annual statement on-line to the following link: presentazione della dichiarazione annuale con modalità telematiche.

Coal, lignite and hard coke.

Entities liable for payment are companies with their registered office in national territory that apply for registration with the office of the Customs and Monopolies Agency with jurisdiction for their area.

These entities may ask the office for their tax liabilities to be taken over by the national producer, importer or buyer of products from another EU country.
The entities liable for payment or those authorised to take over the tax liabilities are

  • registered and identified by the assignment of a company code;
  • required to provide a guarantee equal to one quarter of the tax presumed to be due;
  • required to submit an annual statement containing the quantities of products supplied (or for own use) during the previous year within the first quarter of each year;
  • required to pay excise duty, as an advance payment, in quarterly instalments calculated on the basis of the quantities of products supplied/used during the previous year and settled in full by the first quarter of the following year.

Last update: 12-12-2020