Expensive fuels: Law 202 on excise duties and road transport now in effect

The conversion of the decree against high fuel prices has become law: Law No. 202 of November 6, 2026 concludes the process for Decree-Law No. 157 of September 10, 2026 regarding petroleum prices and strategic energy infrastructures. The text, including the amendments approved by Parliament, is published in the Official Gazette of the Italian Republic, General Series No. 261 of November 9, 2026, with the official reference 26G00222, accompanied by the coordinated text 26A05912. The law entered into force today, November 10, 2026, the day following its publication.

The measure originated from the presentation of the decree on September 10, 2026, by Prime Minister Giorgia Meloni and ministers Giancarlo Giorgetti (Economy and Finance), Gilberto Pichetto Fratin (Environment and Energy Security), and Matteo Salvini (Infrastructure and Transport). The Senate of the Republic approved the text on October 15, 2026, and the Chamber of Deputies definitively on November 4, 2026; the promulgation was issued by President of the Republic Mattarella, with the visa of the Minister of Justice Nordio. The amendments made during the conversion process are effective from the day following publication, pursuant to Article 15, paragraph 5, of Law 400/1988.

Excise duties on diesel and biofuels

Article 1 intervenes on the diesel excise duty “considering the continued exceptional increase in the prices of energy products”:

• rate redetermined at 532.90 euros per thousand liters for the period from September 11 to 17, 2026;
• the same measure for biodiesel and paraffinic diesels obtained by synthesis or hydrotreating (HVO), released for consumption as is;
• costs estimated at 86 million euros for 2026 and 0.9 million for 2028.

Paragraph 4 also extends the window of Article 3, paragraph 1, of Decree-Law No. 33 of March 18, 2026, from “March-August” to “March-September,” increasing the relative expenditure authorization by 16 million euros for 2026. On the application front, the decree of the Ministry of Economy and Finance of November 9, 2026 (26A05934), adopted in concert with the Ministry of Environment and Energy Security, sets the diesel excise duty at 632.90 euros per thousand liters for the period from November 10 to 23, 2026, offsetting the lower revenues with 43.2 million euros of higher VAT revenue from October.

Tax credit for road transport

The coordinated text confirms and expands the measures in favor of road transport, recognizing an extraordinary contribution in the form of a tax credit:

• beneficiaries are companies with a registered office or stable organization in Italy that carry out the transport activities referred to in Article 24-ter, paragraph 2, letters a) and b), of the consolidated text on excise duties, and bus rental companies with drivers using vehicles of environmental class Euro V and VI;
• amount commensurate with the higher expenditure incurred in each of the months from March to September 2026 compared to the February 2026 price recorded by the Ministry of Environment and Energy Security;
• maximum limit of 397.6 million euros for 2026;
• use exclusively through offsetting, pursuant to Article 17 of Legislative Decree July 9, 1997, n. 241, by December 31, 2026.

The credit does not contribute to the formation of business income nor the IRAP taxable base. The criteria and methods of granting, including revocation and controls, are left to a decree of the Ministry of Infrastructure and Transport, to be adopted within 30 days of entry into force and in concert with Economy and Environment.

Energy infrastructures and substitute powers

Article 2 shortens the timeframes for procedures on prospecting, research, and cultivation of hydrocarbons on land, including well drilling and the extension or modification of permits and concessions. If the region does not express agreement within 45 days of receiving the documentation, the President of the Council, on the proposal of the Minister of Environment and Energy Security, assigns a deadline not exceeding 60 days; in the single procedure of Article 16, paragraph 6, of Decree-Law March 1, 2022, n. 17, the deadline decreases to 30 days. The functions of the commissario ad acta are furthermore extended to every intra-procedural act or authorization measure necessary for the conclusion of the procedure.

Suitable areas and simplifications for renewables

Article 2-ter amends Legislative Decree November 25, 2024, n. 190: regions must identify suitable areas by their own law within 120 days, and autonomous provinces within 180 days. Agricultural areas qualifying as suitable cannot be less than 0.8 percent nor more than 3 percent of the utilized agricultural areas, and areas adjacent to the motorway network are considered within 300 meters.

The introduction of Article 2-bis entrusts ARERA with measures to reduce the Power Quota in the connection service, without increasing system charges for end users.

For transport companies, the benefit is immediate but temporally limited: the credit must be used by December 31, 2026. For consumers, the most direct effect remains the temporary reduction of the excise duty on diesel, while the energy sector obtains certain timeframes for the authorization of strategic infrastructures.

Official source: Official Gazette of the Italian Republic, General series no. 261 of November 9, 2026 — Law of November 6, 2026, no. 202 (26G00222) and coordinated text of the decree-law of September 10, 2026, no. 157 (26A05912).