Between late July and August 2026, the Italian Customs and Monopolies Agency (ADM) issued important operational guidance concerning the new semi-annual returns for electricity and natural gas and the excise duty regime applicable to electricity.
In particular, the online service for submitting the semi-annual returns became operational only on 28 July 2026 (twenty-eight days after the first deadline...).
This was followed by Circular No. 20 of 31 July 2026, providing guidance on the completion of the returns, and the more comprehensive Circular No. 21/2026, concerning the application of the electricity excise duty rules laid down in the Ministerial Decree of 10 March 2026.
New criteria for electricity excise duty
ADM Circular No. 21/2026 provides a comprehensive overview of the Ministerial Decree of 10 March 2026, implementing the new Article 56-ter of the Consolidated Excise Duty Act (TUA).
The Decree governs preliminary compliance requirements, tax assessment and payment, information flows and reporting obligations, distinguishing in particular between sellers, self-producers, consumers for own use, consumer-sellers and entities subject to licence fees.
With regard to self-production, an important principle is reaffirmed: the producer and the user of the energy must be the same entity. Consumer-sellers, on the other hand, are subject both to the requirements applicable to consumption for own use and to those relating to the sale of energy to final consumers.
For energy consumed for own use, the tax liability arises when the energy is actually consumed. The applicable rate is therefore the rate in force during the relevant period, and advance payments are calculated on the basis of the energy consumed in the previous month.
In the case of sales to final consumers, the Circular distinguishes the time of supply from the event relevant for determining the tax: for advance payments and the calculation of the semi-annual excise duty, the relevant event is the issuance of the invoice or utility bill.
For self-consumers and consumer-sellers, as regards energy intended for own use, the monthly tax must instead be calculated on the quantities actually consumed, applying the rate in force during the period of consumption.
Continuous monitoring now required for guarantees securing electricity and gas excise duty obligations
At the commencement of operations, the Decree requires a guarantee of no less than 15% of the annual tax due, calculated on the basis of the estimates stated in the declaration and any additional data available to the competent Office.
Thereafter, the guarantee must be monitored by reference to the arithmetic average of the excise duty due over the previous three months. Any required adjustment must be notified to the competent UADM office within ten days.
The Circular also recalls the 10% threshold provided for under the TUA and notes that failure to make the required adjustment may result in the revocation of the relevant authorisation or licence.
Lubricating oils released for consumption in Italy.
Change in the contribution pursuant to Article 236(7) of Legislative Decree No. 152/2006 – effective from 1 October 2026
Please be advised that the National Consortium for the management, collection and treatment of used mineral oils has announced that, on 30 July 2026, its Board of Directors approved a new contribution rate for lubricating oils pursuant to Article 236(7) of Legislative Decree No. 152/2006. The new rate is €0.120 per kilogram and will apply from 1 October 2026.
Extension of TARIC document code Y238 for the importation of goods covered by CBAM
The European Commission has announced its decision to extend the validity of TARIC document code Y238 until 31 December 2026. The code had previously been scheduled to expire on 27 September 2026. TARIC document code Y238 allows importers who, although not yet authorised by the competent National Authority, duly submitted an application for CBAM authorised declarant status by 31 March 2026 to carry out transactions falling within the scope of Regulation (EU) 2023/956 even without CBAM authorised declarant status and a valid CBAM account number.