VAT and excise duties on fuels represent sensitive elements for agriculture. According to Eurostat data, indirect taxation influences competitiveness through costs embedded in the production chain.

Diesel used in agriculture benefits from partial reimbursement mechanisms, but variations in excise duties or administrative delays can generate temporary pressure on liquidity. At the same time, the level of social contributions directly influences labor costs, especially in farms with permanently employed staff.

From an economic perspective, the indirect fiscal impact is more difficult to quantify than a direct tax, but it can be just as relevant. An increase in related costs reduces both domestic and external competitiveness.

For 2026, fiscal management is becoming part of farm financial planning. Monitoring the legislative framework and rapidly adapting to potential changes can limit negative effects. In a tense budgetary context, agriculture must operate with a higher degree of fiscal prudence.

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