Italy Introduces a Specific Excise Rate for HVO

Italy Introduces a Specific Excise Rate for HVO

Following the most recent excise duty reform (see our article: Balancing Italian Duties on Fuels: Target 2030), Italy introduced a dedicated excise rate for HVO. This new rate is lower than the former petrol rate, reducing the tax burden on HVO and making it more competitive at the pump.

As a result, many hauliers expected that refunds on commercial use of HVO in Q2 2025 would also be lower, reflecting the reduced tax level.

Refund Forms Now Distinguish Between HVO Types

However, the refund declaration form published by the Agenzia delle Dogane has clarified an important point:

·       Not all HVO qualifies for the reduced excise rate.

Companies must report separately whether the HVO purchased complies with D.Lgs 43/2025, which implements European Union environmental standards for renewable fuels.

·       Only compliant HVO benefits from the lower excise duty rate.
Non-compliant HVO continues to be taxed at a slightly higher rate.

What This Means for Hauliers

This means hauliers claiming commercial fuel excise refunds in Italy need to:

·       Check the compliance status of any HVO purchased.

·       Separate qualifying and non-qualifying volumes when filing refund claims.

Be aware that the difference in rates is around €0.015 per litre, which can add up significantly over time.

Action point

To maximise refunds and stay compliant, hauliers using HVO in Italy should:

·       Source certified HVO that meets EU standards

·       Keep detailed purchase records showing the type of HVO used

·       Apply the correct excise refund rate for each type

This will ensure you recover the full amount of excise duty you are entitled to and avoid compliance risks in future audits.