For agricultural businesses (sole traders, agricultural companies and cooperatives) a tax credit on fuel costs is provided for the month of March 2026. The relief covers expenditure on fuel (petrol and diesel) actually used for the agricultural activity, in particular for vehicles and machinery employed in agriculture. The tax credit amounts to 20% of the eligible expenditure (net of VAT) and requires the costs to be evidenced by proper invoices.
As things currently stand, the invoice date in March 2026 is decisive. The tax credit can be offset exclusively via form F24 and used until 31 December 2026.
Whether the relief will also be extended to April in view of the ongoing crisis is not known at present. Actual use still requires an implementing decree from the Ministry of Agriculture in agreement with the Ministry of Finance. In particular, the tax code (codice tributo) for offsetting in form F24 has yet to be determined.
The above information is based on the current legal position and may change as a result of the implementing provisions still outstanding.
As always, we are happy to provide further information and documentation.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
Newsletter
Our newsletters – Useful Updates on Tax and Legal Matters
13.08.2026, Newsletter No. 35/2026
Corrective decree to the tax reform of 7 August 2026 – other changes
Legislative Decree No. 148 of 7 August 2026 introduces numerous further corrections to the tax reform – from income from employment to business and financial income, from VAT to tax assessment and the two-year advance agreement.
12.08.2026, Newsletter No. 34/2026
Corrective decree of 7 August 2026 and its effects on the mixed use of company cars
The corrective decree of 7 August 2026 (Legislative Decree No. 148/2026) standardises the calculation of the benefit in kind for the mixed use of company cars with retroactive effect from 1 January 2026 and at the same time introduces two new surcharges on the benefit-in-kind value.