What do we do

We manage for your company the practice for the reimbursement of excise duties on all operating machines powered by diesel engines and which use diesel oil for the production of motive power.

According to the provisions of Legislative Decree 504/95 issued by the Customs Agency and subsequent circulars, it is possible to obtain a reduction in the excise duty on diesel used for the production of motive power up to € 0.43 per liter consumed. In order to be able to determine the subsidy due, the endothermic engines of the work vehicles must be equipped with a tachometer instrument and a counter for operating hours declared suitable by the Customs Agency.

Who we address to

The tax exemption for diesel oil concerns all fixed and / or self-propelled machinery used by companies carrying out economic activities classified by the ATECO 2007 nomenclature in letters A to H.

How do we get a refund?

The reimbursement of excise duties on diesel is recognized by the Customs Agency on the basis of the data provided by the fiscal meters installed on the machines.

Our engineers take care of managing the technical-administrative procedural process through a preliminary and free evaluation of the technical-economic feasibility, providing for the supply and installation on your operating machines of the hour meter / tachometer measuring instruments compliant with the most recent prescriptions in metrological material and certified by the Italian Accredia Calibration Service.

We take care of the control of energy accounting through registers as established by sector regulations and we interface directly with the Customs Agency to obtain concessions and the consequent periodic management of reimbursement requests.

What we do

We manage for hauliers, in Italy and throughout Europe, the practice for the reimbursement of excise duties on diesel fuel used for the transport of goods and people (Carbon Tax).

The excise tax refund service on diesel for the automotive sector allows operators to recover amounts on the diesel used up to € 0.21 per liter consumed, with retroactive relief for up to 2 years.

Who is eligible for reimbursement

The tax exemption of diesel oil concerns means of transport starting from the euro 3 anti-pollution truck class that fall into one of the following categories:

 the operators of the road haulage activity with vehicles with a maximum total mass equal to or greater than 7.5 tons;

 public bodies and local public enterprises carrying out transport activities pursuant to Legislative Decree no. 422/1997;

 companies operating motor services under state, regional and local competence;

 public bodies and companies operating cableway transport in public service for the transport of people.

The law 27 December 2019 n. 160 established that starting from 1 October 2020, the benefit for diesel fuel will not apply to vehicles of category 3 or lower, which must be contextually excluded from the declaration referring to the fourth quarter of 2020.

How do we get a refund?

The reimbursement of excise duties on diesel is recognized by the Customs Agency for road hauliers on the basis of the invoicing documents relating to fuel purchases.

Our team of energy consultants takes care of managing the technical-administrative procedural process that characterizes your company, through a preliminary and free evaluation of the technical-economic feasibility, guaranteeing qualified assistance during the inspections of the Agenzia delle Customs in the preliminary investigation phase and in subsequent checks.

We interface directly with the Customs Agency to obtain concessions and the consequent periodic management of reimbursement requests.

What do we do

We provide a consultancy service that allows companies to recover excise duties on energy products used for the production of electricity, with reimbursements of up to € 0.61 for each liter of fuel consumed.

We take care for you to comply with the requirements of the excise duty regulations for the use of a generator set for the production of electricity as provided for in Legislative Decree 504/95 issued by the Customs Agency and subsequent circulars.

Who is eligible for reimbursement

The settlement of the excise duty concerns all companies that use a backup generator for the production of electricity consumed for their own use.

How do we get a refund

The reimbursement of excise duties on energy products used for the production of electricity is certified by the competent Customs Office to companies on the basis of the annual consumption declaration, which shows the meter readings of the electricity produced, consumed or sold.

We provide for the supply and commissioning in your company of certified measuring instruments compliant with the MID – Measuring Instruments Directive 2014/32 / UE.

Our team of energy consultants takes care of managing the technical-administrative procedural process that characterizes your company, through a preliminary and free evaluation of the technical-economic feasibility, guaranteeing qualified assistance during the inspections of the Agenzia delle Customs in the preliminary investigation phase and in subsequent checks.

We interface directly with the Customs Agency to obtain concessions and the consequent periodic management of reimbursement requests.

What do we do

The exemption concerns electricity and various fuels such as methane gas, LPG, btz, and is regulated by Legislative Decree 26/07 which, by transposing the European Directive no. 2003/96 / CE, modified the Consolidated Law on Excise.

We provide a specialist consultancy service to companies that aim to obtain exemption from the payment of excise duties on energy products and electricity used in certain production processes.

We use specific calculation and data processing models to manage the compilation of the annual consumption declaration to be submitted to the territorially competent Customs Agency. We support the Customer in the correct compilation of the records of the measures and in the determination of the payments of the advance installments for the payment of excise duty.

Who can obtain excise duty exemption

The exemption and exemption from the payment of excise duty concern particular uses of energy products and electricity in production processes of:

•  chemical reduction
•  electrolytic
•  metallurgical
•  mineralogical

classified DI 26 and DJ 27 according to the ATECO code classification. Therefore, by way of example, companies engaged in the metallurgy and manufacturing of metal products sector can obtain the tax benefit of exemption from the payment of excise duties on electricity for consumption related to the specific production process linked to the sector. Therefore, the consumptions necessary for the operation of the external uci, warehouses, offices, workshops, purification plants, etc. are excluded.

Who is entitled to a reduction in excise duty

In the case of natural gas, it is possible to obtain in favor of companies a reduction in excise duty and the regional surcharge which consist of a lower tax than the ordinary one, in the case of:

•  industrial activities that produce goods and services: artisanal, agricultural, hotel, restaurant, commercial distribution, bread ovens, electricity generation and cogeneration;
•  sports facilities used for non-profit amateur activities;
•  accommodation activities carried out by institutions for assistance to the disabled, orphans, the elderly and the destitute and drug addiction rehabilitation communities where jobs are carried out;
•  activities carried out in nursing homes, which can be classified as industrial companies (Article 2195 of the Civil Code);
•  National Armed Forces as regards excise duty, exempt from the regional surcharge;
•  Institutional uses of the Armed Forces of NATO countries;
•  diplomatic or consular representations;
•  recognized international organizations;
•  States and International Organizations against which, on the basis of agreements, VAT exemption is also granted.

The companies with the use of industrial gas that enjoy the reduced excise duty are therefore hotels, hotels and accommodation facilities, for commercial distribution, restaurants (total or partial subsidy at 50%), pizzerias, bars.

The reimbursement of excise duties on diesel for the non-scheduled passenger transport activity is underway through the rental of buses with driver!

The European Union has provided clarifications regarding the application criteria of Article 7 of the European Directive 2003/96 / EC which allows Member States to apply a reduced rate of excise duty to the so-called “commercial diesel”, that is to say to diesel used, in addition to the transport of goods, for the transport of regular or occasional passengers with a motor vehicle of categories M2 or M3. The important ruling confirms the extension to bus rental with driver of the reduction in the excise tax on diesel already recognized in the freight transport sector and other segments of passenger transport by bus.

Who can get the tax benefit

The reimbursement of the excise duty concerns only the business activities that carry out the transport of passengers, regular or occasional, with a vehicle that falls into one of the categories M2 or M3, with an economic recovery value of up to € 0.21 per liter of diesel fuel consumed.

What we do for your company

We proceed with a free preliminary feasibility study aimed at evaluating the opportunity to obtain reimbursement related to your business.

We take care of the management of applications for reimbursement of excise duties on diesel at the territorially competent Customs Office.

We interface directly with the Customs Agency for the periodic and ongoing management of your refund requests. We support you in the correct compilation of the registers of the measures and in the determination of the payments of the advance installments for payment of excise duty.

We provide a specialized consultancy service for companies that deal with the transport of goods and people in the railway sector, with the aim of recovering excise duties on diesel used for the production of motive power.

Refunds can go up to € 0.43 for every liter of diesel fuel consumed by railway locomotives.

Who is eligible for reimbursement

The facility is recognized by the Customs Agency in accordance with the provisions of art. 24 of Legislative Decree 504/95. The locomotives do not need to be owned, but a regular rental contract and / or loan for use is sufficient. The subsidy is provided for locomotives intended for the handling of goods and railway material or for maintenance work on the railway site.

Types of subsidized means

The locomotives subject to the reimbursement of excise duties for railway facilitation must move on the RFI network, handling goods and passengers.

What we do for your company

We produce a free preliminary feasibility study to evaluate the chances your company has of benefiting from reimbursements. We take care of the installation of a tax meter on each machinery and of the quarterly requests for reimbursement of excise duties on diesel at the territorially competent Customs Office.

We interface directly with the Customs Agency for the periodic and ongoing management of your refund requests. We support you in the correct compilation of the registers of the measures and in the determination of the payments of the advance installments for payment of excise duty.