The regional phase of the Coppa Italia di Eccellenza, won last season by Iglesias , will begin at the end of August. Clubs wishing to withdraw must submit a request for withdrawal, specifying their reasons, by August 3rd. Play will continue until January, as the Lega Nazionale Dilettanti has set Monday, February 1, 2027, as the deadline for selecting the winning club to participate in the national phase.
The 16 clubs competing in the Italian Excellence Cup automatically participate. Those eligible are Alghero (newly promoted), Atletico Uri, Bonorva (newly promoted and debuting in the category), Calangianus, Carbonia, Iglesias, Ilvamaddalena (which has requested a relegation to Serie D), Lanusei, Nuorese, Olbia (relegated from Serie D), Santa Teresa, Taloro Gavoi, Tempio, Terralba (newly promoted), Tortolì, and Villasimius. Registrations must be finalized by July 20th, after which the final roster will be announced .
If all 16 teams are confirmed, the round of 16 would begin (with pairings generally determined by territory) and then continue with the quarterfinals, semifinals, and final (the latter a one-off match on neutral ground, the others two-legged). The winner will advance to the national stage, which will kick off on February 10, 2027, with the first leg of the round of 16 pitting Sardinia against the winner of the Coppa Italia di Eccellenza, Lazio (the second leg on the 17th). The winner of the title will gain promotion to Serie D, while the finalist, if they have already achieved this through the league, will advance .
