Excise duty and VAT treatment for goods sent to offshore platforms – Official notice from the Italian customs Authorities dated March 4, 2025
- Regulatory Changes for Offshore Goods: The Italian customs authorities clarified that following the repeal of Article 132 of Presidential Decree no. 43/1973 and the introduction of Legislative Decree no. 141/2024, goods sent to offshore platforms in EU territorial waters will no longer qualify as “definitive exports,” leading to the application of excise duty on energy products consumed on these platforms.
- Excise Duty Exemptions and Reductions: Specific exemptions and reductions are in place for energy products used in oil exploration, including: a full exemption for products used in well operations that aren’t for fuel, a 30% reduced excise duty for energy used in drilling operations, and a specific excise duty of €11.73 per 1,000 m³ for natural gas used in these operations.
- VAT Treatment and Proof of Exemption: The VAT exemption for goods used in offshore platforms remains applicable, and to certify eligibility for this exemption, businesses can submit export customs declarations. The authorities equate fixed oil platforms in territorial waters with ships under the Italian Navigation Code, ensuring VAT treatment aligns with maritime regulations.
Source PwC
