Italy Gives Accredited Excise Operators 45 Days to Answer Compliance Requests

Italy has revised part of its excise framework under a new omnibus tax decree, giving accredited operators more time to respond to document requests, extending a temporary guarantee exemption for some tax warehouse holders, and widening the uses of electronic invoicing data in customs and excise oversight.

The changes were published in the Official Gazette of the Italian Republic on Aug. 11 through Legislative Decree No. 448/2026, known as the Omnibus Decree. Federvini, the Italian industry group for wines, spirits and vinegars, said the measure includes several amendments to Italy’s consolidated excise law that affect the SOAC system.

SOAC refers to the “Soggetto Obbligato Accreditato,” an accredited obligated operator status used in the excise system. Under Article 32 of the decree, the deadline for a SOAC operator to provide documents or information needed to keep its accreditation and related score has been extended to 45 days from 5 days.

That change gives operators a much wider response window in a compliance process that can affect their standing under the excise regime. In practical terms, it may reduce the pressure on companies that need to gather records, internal data or supporting material to satisfy the authorities’ requests.

The decree also extends the validity period of an existing guarantee exemption held by the owner of a tax warehouse. According to Federvini’s summary of the measure, for operators that do not file an accreditation request, the exemption period rises to 120 days from 60 days, counted from the entry into force of the Economy and Finance Ministry decree that will set out the SOAC implementing rules.

For operators that do apply for accreditation, the timeline has also been broadened. If they submit their application within 120 days from that same date, instead of the previous 60-day window, the exemption remains in place until the 60th day after the administrative review is completed.

The decree’s Article 31 expands the purposes for which Italy’s Customs and Monopolies Agency may use electronic invoice files. Until now, those files could be used for excise-related checks. Under the new rules, the agency may also use the data for customs analysis, supervision, control and review of customs assessments. The data may also be used to check recap statements covering intra-EU sales and purchases, to verify intra-community transactions in goods, and to confirm proper compliance with obligations tied to the creation and use of the VAT plafond, a mechanism that allows certain exporters to buy goods and services without paying VAT upfront within a set limit.

For drinks producers and traders, the changes matter because wine, beer and spirits businesses often operate within excise and customs systems that depend on tax warehouses, guarantees, cross-border trade reporting and detailed invoicing records. Longer deadlines and a longer temporary exemption period could ease some near-term compliance and cash-management pressure for operators dealing with accreditation. At the same time, broader access to invoice data for controls may increase scrutiny across customs, excise and intra-EU trade activity, making recordkeeping and internal controls more important.

The measure arrives as Italy continues to refine how excise oversight works in sectors where bonded storage, duty movements and tax guarantees are part of daily operations. Companies that hold or use fiscal warehouses can face administrative burdens tied not only to excise payments but also to documentation, accreditation status and the ability to prove compliance during audits or reviews.

Federvini pointed to the decree as a notable regulatory update for its members, which include businesses involved in wines, spirits and vinegars. While the text highlighted by the group centers on tax administration rather than product policy, the impact is likely to be felt in back-office and logistics functions across the beverage supply chain, especially where goods move under suspension of duty or through intra-EU channels.

The legal changes do not remove the accreditation process or the underlying controls. Instead, they adjust some of the timelines around that process and give customs authorities broader grounds to use existing digital tax data. For importers, exporters, warehouse operators and producers, that means more time in some parts of the procedure and potentially deeper data-based oversight in others.

The source cited for the regulatory update was Italy’s Official Gazette, where the decree was formally published.