Road transport companies can claim a tax credit on diesel fuel purchased between March and August 2026. Applications must be submitted by 23:59 on 15 September 2026 via the Customs and Monopolies Agency portal (www.creditocarburantetrasporto.adm.gov.it). The credit covers up to 70% of the additional fuel cost compared to the February 2026 average diesel price. The overall budget for 2026 is €386.2 million.
Who is eligible
The credit is open to companies with a registered office or permanent establishment in Italy. Eligible operators include freight haulage companies carrying goods for third parties, using vehicles with a maximum permissible weight of at least 7.5 tonnes, registered in the national road haulage register (REN). EU companies with a permanent establishment in Italy are also eligible. However, own-account freight carriers are excluded. Passenger transport companies and coach hire businesses with driver are also covered. In all cases, vehicles must meet environmental class Euro V or VI standards. Companies already in financial difficulty under EU Regulation 651/2014 prior to 28 February 2026 are excluded, subject to specific exceptions for micro and small enterprises.
How the credit is calculated
The credit equals 70% of the difference between the actual cost of diesel purchased from March to August 2026 and what it would have cost at the February 2026 average price of €1.39415 per litre, as confirmed in the FAQ of 31 August 2026. Importantly, what matters is the date of purchase, not the invoice date. Therefore, invoices issued in September 2026 for fuel purchased in August 2026 are eligible. Conversely, invoices issued in March 2026 for fuel purchased in February 2026 are excluded. If total claims exceed the available budget, each company’s credit is proportionally scaled down.
How to apply
Applications must be submitted electronically from 1 September 2026 until 23:59 on 15 September 2026 via the dedicated Customs and Monopolies Agency platform. Access requires SPID or CIE credentials held by the sole trader or the company’s legal representative. Authorised delegates may also operate on the platform using their tax identification number. Each application must include the invoice file in .xlsx format, using the template published on the platform.
How to use the credit
The credit must be used exclusively through F24 offsetting. It becomes available from the tenth day after the Ministry of Infrastructure and Transport transmits the list of approved companies to the Italian Tax Authority. The deadline for use is 31 December 2026. Standard compensation limits do not apply — neither the €250,000 annual cap for incentive credits nor the general €2 million F24 ceiling. The credit is fiscally neutral: it does not form part of taxable income or the IRAP base. Moreover, it may be combined with other incentives covering the same costs, provided the total relief does not exceed 70% of the additional expenditure incurred.
Companies that have not yet verified their eligibility or need assistance with the required documentation should act promptly. Contact Studio RCG before the 15 September deadline.