It performs the preliminary activities for the Directorate by establishing the manufactured tobacco sales tariff to the public as well as by registering both nicotine-free and nicotine-containing e-liquids, products containing nicotine referred to in Article 62-quater.1, of Legislative Decree No 504 of 26 October 1995, and related tobacco products by issuing specific codes for their subsequent sale. It verifies the compliance of manufactured tobacco products with national and EU legislation on labelling, packaging and presentation of tobacco and related products. It monitors the smoke content, it determines the classification of products for tax purposes as well as the equivalent consumption of e-liquids; for this purpose, it relies on the Agency's laboratories. For taxes settlement, it manages and checks the periodic accounting data sent by manufactured tobacco tax warehouses, authorised warehouse, e-liquids and nicotine-containing products tax representatives and by persons authorised to sale tobacco related products. It carries out payment control on the products falling under its competence. It supports the Directorate in monitoring market trends and the effects on tax revenues due to changes in taxation and prices. It verifies the compliance of IT procedures for the entry and transfer of accounting data. It assists the Directorate in its relations with the Ministry of Health for the identification and control of the hygienic-sanitary requirements relative to the products of competence. It collaborates with the institutions involved in the management and control of the above-mentioned product chain. It handles, coordinates and monitors taxation on tobacco related products. As far as it is responsible, it coordinates the participation in EU projects. It defines the procedures for the accounting entry of taxes and non-tax revenues. It issues provisions to the territorial structures concerning both the fortnightly payment of the tax on tobacco products and the excise duty on tobacco products and e-liquids and the relative refund of the tax paid. Within its area of competence, it provides support to the responsible bodies as regards the drafting of legislative and regulatory provisions. In addition, it provides technical support to the central directorates and other public administrations in relation to the drafting of Memoranda of Understanding, judicial and extrajudicial litigation, as well as to investigation and assessment activities. As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations relative to this field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of the Office: Francesca TORRICELLI

Telephone:+39 0658572557 (Section responsible for E-liquids) - +39 0658572557 (Section responsible for Tobacco Products) - +39 0658572743 (Section responsible for Trade of tobacco products)

E-mail: dir.accise.disciplinatabacchi@adm.gov.it

Certified e-mail: dir.tabacchi.accise@pec.adm.gov.it - dir.tabacchi.circolazione@pec.adm.gov.it

By means of directives, circulars and determinations and by working with the reference organizations, it supports the Directorate in guiding and coordinating the granting and management of licenses and authorisations to the sale of monopoly goods and e-liquids. It carries out the preliminary activities for determining the minimum and maximum amounts concerning the granting of licenses to sell monopoly goods at public auction as well as the “one-off” amounts for their granting by private negotiation. It identifies the necessary actions for the rationalisation of the retail sales network of manufactured tobacco as well as those relating to products subject to excise duty. It manages the telematic procedures for issuing and renewing licences and authorisations for tobacco products and products subject to excise duty. It manages the convention stipulated with the trade associations for the mandatory training of dealers and carries out the preparatory activity for the issue of the certificate of professional competence. It prepares the measures for the refund to dealers of both sums paid and undue, charged to the State budget. It manages the database of administrative licences and authorisations for the sale of e-liquids. Within its area of competence, it provides support to the responsible bodies as regards the drafting of legislative and regulatory provisions. In addition, it provides technical support to the central directorates and other public administrations in relation to the drafting of Memoranda of Understanding, judicial and extrajudicial litigation, as well as to investigation and assessment activities. As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations relative to this field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of the office: Andrea BIZZARRI

Telephone: +39 065857 2434 - 2549

E-mail: dir.accise.retevenditatabacchi@adm.gov.it

Certified e-mail: dir.tabacchi.rivendite@pec.adm.gov.it

CIt carries out activities aimed at issuing authorisations for the establishment and operation of tax warehouses for manufactured tobacco products and for the operation of warehouses and tax representatives for e-liquids and nicotine – containing products. It verifies the securities lent to guarantee the excise duty on manufactured tobacco products, e-liquids and nicotine – containing products by tax warehouses and tax representatives. It oversees the procedures for exempting warehouse keepers from the obligation to loan the security to guarantee the excise duty on manufactured tobacco. It authorises the supply of manufactured tobacco products free of excise duty. It issues directives on inventory lacks, thefts and lacks on arrival at the warehouse. It controls the so-called “self-invoices” issued by the tax warehouses, the reports of verifications entered by the Monopolies Offices operating throughout the territory, aimed at checking the regularity of operations connected with the management of a warehouse, and tobacco deliveries made to tax-exempt destinations (NATO bases, Embassies). It provides authentication markings for tobacco and e-liquids and liaises with the Italian State Mint and Polygraphic Institute and the competent offices of the Ministry of Economy and Finance to define the technical security features of the aforesaid markings, as well as any other related aspect. It handles the sale and distribution of authentication markings to authorised parties. It plays the role of ID Issuer and national manager of the tobacco tracking and tracing system - so called track and tracing - provided by EU and national regulations. It follows the administrative cooperation procedures regarding the movement and taxation of manufactured tobacco and e-liquids under EU Reg. 389/2012. It handles the notifying procedures under Directive 2015/1535/EU regarding the movement and taxation of manufactured tobacco and e-liquids. It carries out the preliminary activities within the EU-Pilot system. Within its area of competence, it provides support to the responsible bodies as regards the drafting of legislative and regulatory provisions. In addition, it provides technical support to the central directorates and other public administrations in relation to the drafting of Memoranda of Understanding, judicial and extrajudicial litigation, as well as to investigation and assessment activities. As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations relative to this field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of the office:  Vincenza Iannelli

Telephone: +39 0658572743

E-mail:  dir.accise.circolazionetabacchi@adm.gov.it

PEC:  dir.tabacchi.circolazione@pec.adm.gov.it

The office supports the Directorate in different functions such as drawing up documents which interpret the current legislation, defining the general rules and adopting directives on:

• the moment when the tax debt is incurred and when tax becomes chargeable;

• the tax warehouse arrangement;

• permits grant to those subject to obligation;

• tax assessment and collection;

• management of tax warehouses and tax-paid plants;

• movement and reductions on products tax.

The office coordinates the application of tax arrangements of exemptions and reductions of excise duties on energy and alcohol products, on natural gas and electricity, and the consumption tax on lubricating oils and bitumen. It controls the current tax rates for all the uses, and it provides their publishing on the Internet website of the Italian Customs and Monopolies Agency. It supports the bodies which draw up regulations on the excise duties by providing proposals and assessing the amendments. It draws up contributions to answer questions submitted on relevant sectors; it ensures the technical support to the Legal Directorate for the tax and administrative litigation at national level. It monitors tax federalism and makes it be implemented for the relevant duties. It manages relations with Financial Department, Ministers, and other national bodies. It manages tax issues in the authorization process for transformation and storage of energy products and provides for the technical and tax opinion to be lodged to Minister of Environment and Energy Security. It controls legislation news and evaluates its consequences on the tax regulation by providing contribution to prepare explanatory notes for traders. It supports the Energy and Alcohol products Office and Natural Gas and Electricity Office for the most complex and important issues. It provides legal support to Local Directorates to address issues lodged by taxpayers. It contributes to deal with investigation in the field of EU-Pilot sector. It coordinates and controls the activities related to the management of accounts, it manages the related expenditure accounts, and the relations with the similar offices of other bodies for issues concerning the payments. It defines the processes of the accounting procedure for tax and extra-tax revenues. It provides requirements for managing the accounting situation for those subject to obligation and for providing securities required in this area and its related exemptions. It interprets and controls the compliant application of sanctions at a local level. It participates in the committees and working groups at national and international level. It carries out preliminary activity for drawing up the related rules tackled by the Directorate. It manages the issues received remotely through the service of Public Relations Office, it coordinates and controls the compliance with laws and practices by Agency offices.

Head of the Office: Enrico PROCENZANO

Phone: +39 0658572007

E-mail: dir.accise.disciplinaenergie@adm.gov.it

It assists the Directorate in drafting legislation on excise duties and ensures technical support to Offices of Financial Department. It contributes to define the judicial strategy in litigation proceedings. It supports the Office for Regulation of Energy and Alcohol products for drawing up guidelines to be addressed to local directorates and rules which provide explanatory notes for traders. It ensures the implementation of the legal provisions for what concerns tax arrangements and excise duties exemptions and reduced taxes on energy and alcohol products, spirits, intermediate alcohol products, beer, wine and other alcoholic beverages, and consumption tax on lubricating oils and bitumen. It contributes to coordinate the application of tax arrangements of excise duties on energy products, including supervising on liquid biofuels distributed throughout the national territory, on alcohol products, and consumption tax on lubricating oils. It manages the authorization processes of tax benefits which regards the office. It contributes to the adoption of provisions for exemption grants in the context of diplomatic and consular relations, international organisations recognised and armed forces of any State party to the North Atlantic Treaty. It coordinates preliminary activity and grants the authorization in case the ownership of coast warehouses of mineral oils changes and in case new plants located in several local Directorates start activity by providing, where necessary, rules of procedure on a case-by-case basis. It manages the processes of payment by instalment of excise duties to be paid by authorized warehouse keepers. It assists the Directorate in the relations with the Ministry of the Environment and Energy Security and with Gestore dei Servizi Energetici (Italian Energy Service Manager). It also oversees and coordinates the application of supervision rules on methyl, propyl, and isopropyl alcohols. It is responsible for relations with the Trade Associations. It participates in the work of national committees, commissions, and study groups. It also provides technical support for the work of international groups. It controls the granting of retail sale licenses.
It participates in national and international committees and working groups. It carries out the preliminary activity for the Directorate in drafting the regulations within its area of competence. It manages questions received remotely through the Public Relations Office, it coordinates and monitors the compliance with the rules and practices by the Agency offices.

Head of the Office:  Luigi Liberatore (interim)

Phone number: +39 0650246556

E-mail:  dir.accise.prodottienergeticialcolici@adm.gov.it

It carries out preliminary activity on behalf of the Directorate for the application of tax arrangements and exemptions and reduced excise taxes on electricity and natural gas, coal, coke, and lignite, as well as the tax on sulphur dioxide and nitrogen oxide emissions and other taxes on production or consumption whose responsibilities are allocated to the Agency. It also provides regulations for liquified natural gas possession and distribution. It coordinates tax proceedings of authorization for sale of natural gas and electricity where fall under the responsibilities of more than one local directorate. In coordination with the competent local directorates, it monitors the requests received from sellers and it examines the preliminary investigations carried out by Agency’s Offices as to compliance with subjective and objective requirements with the aim of taking the related measures and providing, where necessary, guidelines on a case-by-case basis. It also monitors the situation of accountability for sellers also in relation to supplies received, by providing support in situations falling under the competence of more than one local directorate. It updates the relevant declarations, with the aim of simplifying those who are subject to obligation and matching the supplied flows and those invoiced to consumers. It assists the Directorate in the relations with the Italian Regulatory Authority for Energy Networks Environment and the Ministry of the Environment and Energy Security with the aim of coordinating authorization processes within their respective areas of competence, as well as aligning them with the trends of the related markets. It monitors the processes and import-export flows of the products subject to excise duties, as well as the developments of the related uses in the national territory because of the ecological transition, with the aim of assessing their impact on tax obligations and tax or environmental sustainability. It cooperates with trade associations. It supports Energies and Alcohols Regulation Office in the preparation of guidelines to be addressed to the local directorates as well as explanatory notes for traders.
It participates in committees and working groups at national and international level. It carries out the preliminary activity on behalf of the Directorate for drawing up regulations on excise as regards aspects within its area of competence. It manages questions received remotely through the service of Public Relations Office, it coordinates and monitors the compliance with rules and practices by the Agency offices.

Head of the Office: Roberto GALDI (interim)

Phone: +39 0650246008 - +39 0650243262

E-mail: dir.accise.energiaelettricagas@adm.gov.it

It supports the Directorate in drawing up guidelines and methodological and procedural instructions for the performance of tax and extra-tax controls, in collaboration with the competent authorities. It draws up the final balance and oversees the progress of the territorial controls for the achievement of the related objectives. It assists the Directorate in the management of its activities concerning administrative cooperation. On behalf of the Directorate, it coordinates the enforcement of memoranda of understanding between the Agency and the Italian Police for administrative control activities carried out jointly. In addition, it assists the Directorate in establishing the procedures for the qualitative-quantitative assessment and accounting of its products as well as the raw materials used during the manufacturing process, where required. It draws up the energy and material balances to monitor the regularity of trade flows, to estimate the tax-gap in each tax sector and to highlight any criticalities in the national supply of energy products related to import-export and in the right charge of excise duty to the final consumer. It supports the Directorate in setting directives for the design and test of the plants obliged to report their activities to automate tax and fiscal control. On behalf of the Directorate, it prepares the technical-accounting guidelines for updating the computerised control system, known as INFOIL, and for guaranteeing the proper use of electronic movement documents. It provides support to the Directorate by issuing directives for the control of supply chain processes relating to the products under its competence. On behalf of the Agency, it coordinates the procedure for the authorisation of external laboratories to carry out tests on fiscal metering devices. It liaises with ministries and other bodies for the fiscal implications of legal metrology. As concerns tobacco products, e-liquid, related tobacco products and nicotine - containing products, it is responsible for the direct blocking of websites containing offers or advertising of products or services not complying with the regulations in force or likely evading the Agency's measures. It manages the control of marks on alcohol products as well as those authorising the circulation of manufactured tobacco and it coordinates control activities within the European Tobacco Traceability Project. It monitors administrative seizures of manufactured tobacco and similar products and related inspections. In the cases provided for by law, it supports the Directorate in providing guidelines and directives on administrative violations and related sanctions. It provides technical support to the Central Structures and to other public administrations as well, when requested by the Director, by drafting Memoranda of Understanding, judicial and extra-judicial litigation, and by carrying out activities of verification and notification of offences. Where the activities for which it is responsible identify such possible breaches of criminal nature or such significant technological violations to compromise the protection of the Agency's IT or information systems, the Office informs respectively the responsible Investigations Office of the Antifraud Directorate for the relevant operational coordination or the responsible Project, Service and Security Management Office of the Organisation and Digital Transformation Directorate for the check to be carried out. It supports the Offices in more complex cases. It manages administrative cooperation requests with other Member States received through the Community computerised system EMCS. It monitors the trade flows of relevant products, the trend of the incidence of excise duty and related VAT, as well as the development of new types of fuels and their uses in the territory of the State as a result of the ecological transition, in order to assess their tax effects and fiscal - environmental sustainability. It defines procedural guidelines for denaturing management. It defines the characteristics of measuring instruments for tax assessment purposes. It sets up and updates the list of testing laboratories qualified to carry out functionality tests on the IT systems of unmanned distribution plants. It defines the technical security features of State markings for alcoholic products, monitoring their regular supply as well as their distribution to obliged parties. It provides operational guidelines and coordinates the qualitative and quantitative assessment activities of the alcohol obtained under the Convention with the Italian Agency for Agricultural Supply. It monitors the correct enforcement of the other conventions stipulated by the Agency regarding the certification of spirits. It coordinates the fiscal supervision of ageing warehouses As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations relative to this field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of the Office: Roberto GALDI

Telephone: +39 0650246008

E-mail: dir.accise.controlli@adm.gov.it