Italy has introduced tax code 7081 for agricultural businesses to claim fuel tax credits through the F24 form, allowing eligible beneficiaries to offset costs for diesel and petrol purchases until 31 December 2026.
Italy’s tax agency, the Revenue Agency, has announced a new tax code for farm fuel credits on 3 November 2026. Diesel and petrol prices have climbed in recent months, and the credit partly offsets that increase for vehicles used in the fields and for heating greenhouses. The measure comes from Article 8-ter of Legislative Decree no. 38 of 27 March 2026.
The new tax code
Resolution no. 41 of 30 October 2026 created tax code 7081, titled “Tax credit for the purchase of fuel for agricultural businesses, Article 8-ter of Legislative Decree no. 38 of 27 March 2026.” Beneficiaries use this code to offset the credit on the F24 form.
Who qualifies
Agricultural businesses qualify regardless of legal form or accounting regime. They must first submit a specific application to the Agency for Agricultural Payments (AGEA). The rules come from a decree dated 24 July 2026, issued by the Ministry of Agriculture, Food Sovereignty and Forestry (MASAF) together with the Ministry of Economy and Finance (MEF).
Using the credit
The credit becomes available the day after AGEA publishes its granting decision. Each beneficiary can check the available amount in the tax drawer, found in the reserved area of the Revenue Agency website.
The credit can be offset until 31 December 2026. Payments must go through the Agency’s online services, as no other payment methods are accepted.
To complete the F24 form, the tax code goes in the Treasury section. The amount goes in the “Offsetted credit amounts” column. If the beneficiary must repay the benefit, the amount goes in the “Paid debit amounts” column instead. The reference year is the year the expense was incurred, written in YYYY format, as shown in the tax drawer.
