Communications 23/07/2026
Diesel Tax Credit
Decree is here, applications open in September
The decree unlocking €300 million for road haulage companies has been published
Good news for road haulage companies: the Official Gazette no. 167, dated 21 July 2026 has published the interministerial decree setting out the rules for accessing the diesel tax credit, a measure the sector has been waiting for for months.
The decree implements what was established by Legislative Decree no. 33 of 18 March 2026, converted into Law no. 79 of 13 May 2026, which allocated €300 million to offset the exceptional rise in fuel prices.
What the tax credit covers
The benefit does not cover the entire diesel expenditure, but only the additional cost incurred due to the price increase.
In practice:
- Litres of diesel purchased during March, April, May and June 2026 are taken as a reference
- The price paid is compared to the average price recorded in February 2026 (the benchmark month)
- On the difference, a tax credit of up to 70% is granted
The total cap is €300 million. If aggregate applications exceed this amount, the percentage will be reduced proportionally for all applicants.
Who is eligible
The credit is available to road freight transport companies that:
- have their registered office or permanent establishment in Italy
- fall within the scope of commercial diesel regulations (art. 24-ter of the Consolidated Excise Duties Act)
- were not already in financial difficulty before 28 February 2026 (with some exemptions for micro and small enterprises)
How it works
The credit is not paid directly into a bank account. It is used as an offset via the F24 tax payment form, and must be applied by 31 December 2026.
It does not contribute to taxable income and is not subject to the standard limits on tax offsets.
Important: applications cannot be submitted yet.
The published decree establishes the general criteria, but the operational details will be defined by a subsequent directorial decree from the MIT (Ministry of Infrastructure and Transport), expected in September 2026. That decree will specify:
- the opening and closing dates of the application window
- the online platform for submitting applications (managed by the Italian Customs and Monopolies Agency)
- the documents required
What to do now
In the meantime, companies can start getting organised by gathering the documentation they will need:
- diesel purchase invoices from March to June 2026
- litres purchased month by month
- vehicle licence plates linked to each refuelling
- documentation proving vehicles were in the company's use
Having everything ready in advance will be essential, given the tight deadlines before the end-of-year cutoff.
Co.L.Se.A. is here for you
We will keep monitoring developments and update our Members as soon as the directorial decree with the operational instructions for submitting applications is published.
Would you like to stay up to date?
Contact us