Recovery of Diesel Excise Duty for Motor Vehicles (Carbon Tax)

What we do for you

The measure provides for the defiscalisation of diesel used in the transport sector, as established by the T.U.A. (Testo Unico delle Accise) - Legislative Decree No. 504/95, Art. 24-ter. E s.m.i., to the value of 0.214 € per litre of diesel consumed.

Who we cater for

Companies using diesel for the transport of goods or passengers are eligible for the measure.

Diesel fuel used exclusively by vehicles with the following characteristics is eligible:

• vehicles with a maximum total mass equal to or greater than 7.5 tonnes;
  
• vehicles of EURO 5 category or higher

The benefit is granted to:

(a)     for the activity of freight transport:

         1. natural or legal persons registered in the national register of road hauliers on behalf of third parties;

         2. natural or legal persons licensed to operate road transport services on behalf of third parties and registered for that purpose;

         3. companies established in other Member States of the European Union that meet the requirements of the European Union regulations for pursuing the occupation of road haulage operator.

b)      for the activity of passenger transport:

         4. public bodies or local public enterprises engaged in the activity of transport referred to in Legislative Decree No 422 of 19 November 1997 and the relevant regional implementing laws;

         5. undertakings operating interregional bus services under State jurisdiction pursuant to Legislative Decree No 285 of 21 November 2005;

         6. undertakings operating bus services within the regional and local jurisdiction referred to in Legislative Decree n. 422 of 1997;

         7. undertakings operating regular bus services within the Community referred to in Regulation (EC) No 1073/2009 of the European Parliament and of the Council of 21 October 2009.

c)      the activity of passenger transport carried out by public entities or undertakings operating cableway transport in public service.

How we do it

Warrant Hub is at your disposal to follow you through all the stages leading up to obtaining and monitoring the facilitation:

• assistance in preparing the mandatory documentation and submission of applications for reimbursement or exemption
  
• assistance with the submission of subsequent periodic refund applications and additions in the event of changes in consumption

 Recovery of diesel excise duty for motive power

What we do for you

The measure provides for the defiscalisation of diesel fuel used for motive power through the recovery of 70% of the excise duties on diesel fuel consumed during working hours, corresponding to a value of 0.43218 €/litre, in the form of a refund, as established by the T.U.A. and by Circular 5/D of 12/03/2010 of the Customs Agency, as amended.

Who we cater for

Companies using diesel for stationary and mobile machinery for production purposes within circumscribed operating sites, with ATECO code A to H and machinery of the following type (even if not owned):

How we do it

Warrant Hub is at your disposal to follow you through all the stages leading up to obtaining and monitoring the facilitation:

• consultancy and technical assistance, activation of the software for managing the operating data of construction equipment, rental of data meters;
• support in monitoring the operating data of diesel-powered construction equipment;
• preparation of the initial application for the Customs Agency and submission of reimbursement applications;
• preparation of the special technical file and availability of an expert in charge in the event of checks and inspections by the Customs Agency;
• biannual verification of the efficiency of the meters and possible maintenance.

 Production Processes Excise Exemption

What we do for you

The measure provides for the exemption from payment of excise duties on energy products (electricity and natural gas) used in industrial processes, with the possibility of recovering those paid up to the previous two years in accordance with the T.U.A., as amended by Legislative Decree No. 26/07.

Who we cater for

Companies that use energy carriers in chemical reduction processes, electrolytic processes, metallurgical processes and mineralogical processes, classified in the general nomenclature of economic activities in the European Communities as 'Metallurgy and manufacture of fabricated metal products' and 'Manufacture of other non-metallic mineral products', i.e. belonging to ATECO categories 23 and 24, including:

How we do it

Warrant Hub is at your disposal to follow you through all the stages leading up to obtaining and monitoring the facilitation:

• assistance in preparing the mandatory documentation and submission of applications for reimbursement or exemption
  
• production of the technical report, where required
  
• assistance with the submission of subsequent periodic refund applications and additions in the event of changes in consumption