Subsidised fuel for agricultural use - UMA

Gas oil or petrol intended for activities related to agriculture are subject to a tax discount, compared to other petroleum products(Ministerial Decree No. 454 of 14 December 2001).
This relief partially reduces excise duties on fuels, in order to support farmers' income, and helps to contain the final sale price of agricultural products.

The allocation values are established by the Ministry of Agricultural and Forestry Policies Decree dd. 30 December 2015 and for the Autonomous Province of Trento by Resolution of the Provincial Council no. 2170 of 2 December 2016, according to the technical modalities established by the Provincial Payments Agency (APPAG).

The average consumption of cultivation, breeding and greenhouse heating operations are periodically updated based on the technological development of the machinery concerned.

The facility is reserved for

• to farmers registered in the business register and in the farm registry;
• farms belonging to public institutions
• agricultural cooperatives
• reclamation and irrigation consortia;
• agri-mechanical companies, with reference to agricultural, horticultural, floricultural and greenhouse cultivation, forestry, animal husbandry, fish farming.

The requirements for access are

• be holders of a tax code or VAT number;
• be registered with the Chamber of Commerce in the special section of Agricultural Enterprises, with agricultural activity code or code for agricultural work carried out on behalf of third parties in the case of Agricultural Mechanisation Enterprises
• have machinery and equipment used for agricultural work, as provided for in Article 57 of the New Highway Code (including boilers and burners), with the exclusion of motorbikes, motor vehicles and operating machinery. In the event that the machines require a vehicle logbook or technical certificate, they must be registered at the offices of the Civil Motor Vehicle Authority;
• drive for agricultural purposes at least one piece of agricultural land owned or held in the territory of the Autonomous Province of Trento (with the exception of dairies and Agricultural Mechanisation Companies).

The allocation of fuel for agricultural use, in favour of farms, is made on the basis of the areas and crops recorded in the farm file of the farm.

The interested party must contact one of the Authorised Agricultural Assistance Centres (CAA), as they are the bodies delegated by the Provincial Payments Agency to set up, manage and update the farm file and fuel allocation files, and ask to open and manage the application.

Fuel can be purchased immediately after the CAA has concluded the allocation process in the farm file of the applicant.

All the applicant has to do is to contact, among all the distributors authorised by the Autonomous Province of Trento (available from theCustoms and Monopolies Agency), his trusted supplier, communicate his CUAA and his "application code" and request the necessary quantity.

Warnings

Please note that the tax relief on fuels for agricultural use, in addition to the controls of the Provincial Paying Agency, is subject to controls by the Customs Agency and the Guardia di Finanza, and by 30 June of each year a declaration of the quantity used must be submitted, under penalty of being entered on the list of defaulting companies(Legislative Decree no. 504 of 26 October 1995).

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