Excise Reform in Italy: Commercial Gas Oil Excluded for Freight Transport
Legislative Decree No. 43, which introduces a significant revision of the fuel excise system, was published in the Official Gazette No. 79 of 4 April 2025. The long-awaited measure marks the start of a process of rebalancing excise duties, which will gradually develop over the next five years.
What does it change??
The decree provides for:
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A gradual reduction of excise duty on petrol
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An equally large increase in the excise duty on diesel used as fuel
The variation will be between 1 and 1.5 euro cents per litre and will be defined annually by inter-ministerial decree, signed jointly by the Ministries of the Environment and Energy Security, Economy and Finance, Infrastructure and Transport, and Agriculture.
Freight Transport Exemption
It is important to emphasise that the increase in excise duty on diesel will not apply to commercial fuel used for goods transport with vehiclesEuro V and Euro VI of a total mass exceeding 7.5 tonnes.
For these vehicles, the following remains in force the rate of EUR 403.22 per thousand litres, provided for in Article 24-ter of the Consolidated Law on Excise Duties. A measure designed to safeguard the tax benefit currently granted to the haulage sector, while avoiding negative impacts on companies’ operating costs.
No Change for Biofuels
Finally, the decree confirms that the excise duty on biofuels such as biodiesel and HVO will remain unchanged.
