Tax benefits for power and natural gas

Supplies of power and natural gas are subject to excise duty and other regional conditions, with rates differentiated based on the geographical location of the user and the type of use of the supply (e.g.: civil or industrial). Below we list the concessions provided.

The reduction of excise duty and regional surtax

The relief consists in the application of a reduced tax compared to the ordinary one. The following uses are eligible:

  • for industrial activities producing goods and services, artisan, agricultural, hotel, catering, commercial distribution, bread ovens, for the production of electricity and cogeneration;
  • in selected sports facilities used for amateur activities and managed on a non-profit basis;
  • in the accommodation activities carried out by institutions, aimed at assisting the disabled, orphans, the elderly and the destitute and in drug addiction recovery communities where artisanal or agricultural work is carried out;
  • for activities carried out in nursing homes, provided they qualify as industrial companies pursuant to art. 2195 of the Civil Code;
  • National Armed Forces starting from 01/01/08 with regards to excise duty (while until 31/12/2007 they benefited from the special treatment), currently exempt from the application of regional legislation;
  • institutional uses of the Armed Forces of NATO member countries;
  • Diplomatic or Consular Representatives;
  • Recognized International Organizations (and members of said Organizations) within the limits and conditions established by the relevant conventions or agreements;
  • States and International Organizations for which, on the basis of specific agreements, VAT exemption is also granted.

For these last 4 cases, where specifically decided by the Region, a substitute tax is foreseen, except for specific exemptions established by international conventions or agreements.

Exemption from consumption tax/regional surcharge

Those customers who regulate natural gas for chemical reduction - electrolytic processes - metallurgical processes and mineralogical processes are exempt. In case of percentage use it will be necessary to attach the technical report issued by a registered professional.

VAT relief

They are entitled to VAT at a reduced rate:

  • mining and manufacturing companies, including printing and publishing companies and agricultural companies;
  • housing for collective use (Condominiums);
  • appurtenances to homes/heat pumps.

VAT exemption

They are entitled to VAT:

  • habitual exporters subject to a specific declaration of intent as required by the VAT legislation in force;
  • diplomatic representations;
  • the military commands of NATO member states, on the basis of specific agreements.

Forms to use to request tax relief

To request tax relief, use the forms in the appropriate section FORMS under the heading "VAT and EXCISE TAX BENEFITS".  Each request must be attached to a photocopy of the declarant's identity document.

You must send the documentation via one of the following channels:


  • The discount will be applied starting from the date of receipt of the correctly completed form and accompanied by a copy of the declarant's identity document.
  • A customer can take advantage of multiple benefits, for example the manufacturing company is eligible for both excise duty and VAT.