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Excise duty refund on diesel for road transport: publication of new refund rates


Most EU countries have experienced, in the past months, frequent gatherings of angry farmers protesting against the increased cost of fuel, unfair competition from extra-UE products and, easily, proposed environmental restrictions under discussion in Brussels.

In Italy highways and ports were largely unaffected by demonstrations, but the media storm was enough to gain the renewal of revenue benefits and further political pledges.


Agricultural activities, among single farmers, cooperatives and other private or public companies operating in support of plant-related production


Said entities can benefit of allocated reliefs on fuels only if are registered as Utenti Motori Agricoli. The inclusion in this register attributes a pro-quota amount of colored fuels (to be easily distinguished in case of fiscal inspection) according to the historical usage and the vehicle fleet of each entity.

On the below excise rates, a reduced 10% VAT is applied

  • Gasoline: 49% of the standard rate, stained in red;

  • Diesel 22% of the standard rate, stained in green;


To ensure the correct access to the reliefs, to be renewed on yearly basis, beneficiaries must comply with several administrative requirements such as bookkeeping, returns, applications, etc. Lack of compliance and/or usage of fuels for activities or vehicles not included in the specific allocation of the company may be considered fraud and be subject to heavy fines.

Finally, do not get confused on transport documents when moving fuels and other energy products across Italy: just like it was in the analogic age, the Italian acronym e-DAS is the same as the one used to translate the electronic simplified administrative document used for intra-EU movement of excise goods duty paid in the country of dispatch.

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