Supplies of natural gas are subject to excise duty and regional surcharges, with rates varying according to the geographical location of the consumers and the type of civil or industrial use. Reduced rates or exemptions are granted in certain cases, as explained below.
Excise duty and regional surcharge reduction
This incentive consists in the application of a lower tax rate than the ordinary one. The following uses benefit from the incentive:
- industrial production of goods and services, handicrafts, agriculture, hotels, catering, commercial distribution, bread ovens, electricity production and co-generation;
- sports facilities used exclusively for amateur activities and administered for non-profit purposes;
- tourist activities organised by institutions to assist the disabled, orphans, the elderly and the indigent, and communities for recovery from addiction where handicraft or agricultural work is carried out;
- activities carried out in nursing homes, provided they qualify as industrial companies pursuant to Art. 2195 of the Italian Civil Code;
- the national armed forces since 01/01/08 with regard to excise duty (from which they were exempt until 31/12/2007), whereas they are currently exempted from the regional surcharge;
- institutional uses of the armed forces of NATO member countries;
- diplomatic or consular missions;
- recognised international organisations (and members of such organisations) within the limits and conditions established by the relevant conventions or agreements;
- states and international organisations to which VAT exemption is granted based on specific agreements.
Note: withholding tax is applied in the last 4 cases where specifically approved by the Region (unless specific exemptions are provided for by international conventions or agreements).
Exemption from consumption tax/regional surcharge
The exemption applies to customers who use natural gas for chemical reduction, electrolytic processes, metallurgical processes and mineralogical processes. A technical report by a registered expert is required in the case of percentage uses.
The following are entitled to reduced VAT rates: mining companies, manufacturing companies, including printing and publishing, and farms.
The following are entitled to exemption from VAT: regular exporters, subject to a specific statement of intent as required by the current VAT legislation; diplomatic missions; and the military commands of NATO member States, based on specific agreements.
Forms for claiming the tax incentives
To claim tax incentives, the forms given below can be sent to this address:
Postal address: Enel Energia S.p.A. - Settore Fatturazione Fiscale - C.P. 8080 - 85100 POTENZA (PZ)
Each self-declaration must include a photocopy of an identity document of the signatory for validation purposes.
Customers may be eligible for more than one benefit, for example, manufacturing companies qualify for reductions in excise duty and for VAT relief.