Excise duty (
accisa) is an indirect tax on the production and consumption of certain goods.
It is levied as soon as the products are released for consumption.
Formally, the tax is payable by the manufacturer or distributor, but the economic burden
is borne by the end consumer via the product price.
In Italian expense reports or invoices, the term excise duty (accisa) is often replaced
by one of the following terms: consumption tax, production tax or
state tax.
Key features of excise duty
Compared to value added tax, which is also an indirect tax, excise duty has the following
special features:
-
Limited scope of application:
Excise duty only applies to selected product categories.
-
Quantity-based assessment basis:
The physical quantity of a product (e.g. litres, kWh) is taxed, not its value.
-
One-off levy:
Excise duty is usually levied once in the production or distribution process,
typically when the product is first placed on the market.
Excise duties serve to generate fiscal revenue, but are also used to implement economic,
political or social objectives.
Product groups and classification
Excise duties are an important source of revenue for the Italian state and regions.
Excise duties and similar levies (production taxes, monopolies) have historically accounted
for a significant proportion of indirect taxes.
Typical product groups subject to excise duty in Italy are:
- Energy products (including mineral oils and fuels)
- Electrical energy
- Alcohol and alcoholic beverages
- Tobacco products
Which specific goods are subject to excise duty depends on their classification in the
Combined Nomenclature (CN) of the European Union.
Administration and legal basis
In Italy, excise duties are administered by the
Customs and Monopolies Agency
(Agenzia delle Dogane e dei Monopoli).
The central national legal basis is the
Consolidated Law on Excise Duties (Testo Unico Accise).
At European level, directives on the general excise duty system and, in particular,
on energy products and electricity regulate the basic structure and minimum requirements.
Calculation and assessment bases
As excise duties are quantity-based, the tax rates are applied to physical units, for example:
- Fuels (petrol, diesel): litres
- Alcohol: anhydrous litre (unit of volume without water)
- Natural gas / methane: cubic metres
- Electricity: kilowatt hour (kWh)
- Beer: hectolitres per degree Plato
The specific rates are based on national tariff tables, which are adjusted regularly.
Excise duties in the European context
The structure and basic principles of excise duties are harmonised within the European Union.
Member States generally set their own tax rates, but must comply with minimum requirements
under EU law.
Important principles:
-
Taxable liability arises:
upon manufacture or importation of the goods into the EU territory.
-
Maturity:
when goods are released for consumption, e.g. when they leave the tax warehouse
or after final importation.
-
Tax suspension:
goods may be held in a tax warehouse or during intra-Community transport under
tax suspension without excise duty being immediately payable.
-
Cross-border transport:
when goods are transported under duty suspension to another Member State,
excise duty is payable in the country of destination at the rates applicable there.
-
Refund:
if goods that have already been taxed are transported to another Member State
and taxed again there, a refund of the excise duty paid in the country of origin
can be requested.
An electronic administrative document
(e-AD – electronic Administrative Document)
is used for the movement of excise goods under duty suspension within the
EMCS (Excise Movement and Control System);
a simplified electronic document (e-SAD) is used for goods that have
already been taxed.