Excise duty is refunded when it has been unduly paid; the rules on refunds also apply to requests relating to agreed incentives by refunding all or part of the excise duty paid or by any other method provided for in the rules relating to the individual incentive.

The refund must be requested, under penalty of forfeiture, within two years of the payment date or of the date on which the relevant entitlement can be exercised.

For products in respect of which a declaration must be submitted by the entity liable to pay excise duties, the refund must be requested by the said entity, under penalty of forfeiture,

  • within two years of the statement submission date
  • or, where provided for by specific sector regulations, at the time the statement containing items used to determine the tax liabilities or receivables is made.

Excise goods released for consumption may give rise to an excise duty refund’ at the request of the operator in the exercise of its economic activity, when they are transferred to another Member State or exported.

A refund can also be made when authorised blends result in a product on which the excise duty due is lower than that paid on the individual components. The refund request is submitted, under penalty of forfeiture, within two years of the date on which the aforementioned operations were carried out.

The refund may also be granted by crediting the tax to be used for the payment of excise duty or by another method provided for in the rules governing the individual incentive.

Amounts less than or equal to EUR 30 will not be refunded.

Sample forms for requesting reimbursement of excise duty for the alcoholic and energy products can be downloaded from the forms section of the Agency’s website at the following link https://www.adm.gov.it/portale/istanze-di-rimborso.

Last update: 12-12-2020