From now on, the Italian tax authorities will be able to refund the Excise duty tax on diesel fuel used for the vehicle‘s refrigeration equipment if Excise duty applications are submitted for the year 2020 and onwards.

Because the vehicle’s refrigeration equipment is often installed in a trailer, the trailer can be driven by both gas and diesel-powered vehicles.

In order to declare Excise duty on diesel fuel added to the vehicle‘s refrigeration equipment, the following additional information and documents are required:

1. The number of a trailer equipped with a refrigeration system must be assigned to its fuel card in the invoice. Otherwise, Excise duty will not be refunded. Letters of association between fuel cards and trailer numbers are not accepted.

2. In addition, these trailer documents must be submitted: technical passport, leasing/ rental agreements.

3. It is mandatory to indicate the working hours of the refrigerator during the declared quarter. Please note that the amount of fuel filled up cannot exceed the number of hours the refrigeration equipment worked.

For more information contact your EBV Finance Excise duty application administrator.