Exemption from payment of excise duty is provided for products intended:

  • to be provided under diplomatic or consular relations;
  • for recognised international organisations and members of such organisations;
  • for the armed forces of any State which is a signatory to the North Atlantic Treaty for permitted uses, with the exception of national armed forces;
  • for consumption under an agreement entered into with third countries or international organisations, which also allows exemption from value added tax for the same products.

The State also grants exemption or the application of a reduced rate for particular uses of energy and alcoholic products, subject to the relevant regulations.
The incentives with the greatest impact are:

  • exemption from excise duty on energy products used as a fuel for air navigation other than private aviation and for training flights;
  • exemption from excise duty on energy products used as fuel for navigation in Community marine waters, including fishing, with the exclusion of private pleasure craft and uses as fuel for navigation in inland waters, limited to professional fishing, goods transport and dredging of waterways and ports.
  • refund of excise duty on diesel used as fuel for road haulage and certain categories of passenger transport https://www.adm.gov.it/portale/en/-/benefici-per-il-gasolio-da-autotrazione
  • reduction of excise duty for the use of energy products in agricultural work, horticulture, livestock farming, forestry and fish farming and garden nurseries;
  • reduction in excise duty on energy products used for the production of driving force with stationary motors, driven using energy products other than natural gas and used within defined industrial and agri-industrial plants, laboratories and construction sites;
  • reduction in the normal rate of excise duty on fuels for taxis;
  • reduction in excise duty on fuel for ambulances supplied to voluntary organisations.

Last update: 12-12-2020