EMERGENCY ENERGY COSTS AND EXTENSION OF THE REDUCTION IN EXCISE DUTIES

June 23, 2022

EXCISE DUTY RATES REDUCTION (APR 22 – MAY 02)

Due to the Ukraine emergency and the ensuing repercussions on the final cost of energy products, the Italian Government has extended the temporary reduction of excise duty rates on energy products widely used as motor fuels.

The measure was published on Gazzetta Ufficiale 16/04/2022, extending until May 2nd the rates as follows:

a) petrol: € 478.40 per hectolitre;

b) gas or diesel oil used as fuel: € 367.40 per hectolitre;

c) liquefied petroleum gas (LPG) used as fuel: € 182.61 per tonne.

Fuel for agriculture

Pursuant to Table A attached to the Consolidated Text on Excise Duties (Legislative Decree 504/95), the rate of excise duty has been restated for

• denatured diesel for agriculture to € 80.828 from € 135.828 per hectoliter.

• agricultural petrol, to € 234.416 from € 356.916 per hectoliter.

Fuels for haulers

During this transitory period, the reimbursement of excise duty for commercial diesel cannot apply for road haulers, as the excise rate for commercial diesel - € 403.22 per hectoliter - is higher than the current excise rate applied by distributors.

Fulfillments by the operators

Fuel distributors and wholesalers are required to notify the quantities of relevant products held at the end of the day of 2 May 2022 by 9 May using certified email.

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Taxpayers are not expected to perform compensatory payments, nor is there possibility of obtaining reimbursements with respect to what was held when the rates were changed.

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Fuel wholesalers must continue to report the new rate of excise duty on the transport document (eDAS), taking into account that no rounding is foreseen for excise duties.