In order to contain the effects of increases in electricity and gas prices on 27 September 2021, the so-called “Energy decree“, Bearing:“ Urgent measures to contain the effects of price increases in the electricity and natural gas sector ”, later converted into law in November. Among the interventions of cancellation, reduction and reshaping of the rates, the Government thus approved a specification tax relief (so-called gas and electricity bonus), to which further clarifications on application and appeal have recently arrived from the Revenue Agency.
Gas and heating: how the bills change
With the circular of 3 December 2021 the Revenue Agency provided clarifications regarding the scope of application oftax relief provided for by art. 2 of the aforementioned Energy decree. The text, with reference to the fourth quarter of 2021, in fact provides:
- the cancellation of the rates relating to general system charges applied in the electricity sector to domestic users and non-domestic low voltage users (Article 1);
- the reduction to 5 per cent the VAT rate applicable to the supply of methane gas intended for civil and industrial uses, accounted for in the invoices issued for consumption in the months of October, November and December 2021 (article 2, paragraph 1);
- the reduction of tax rates relating to general charges in the gas sector (article 2, paragraph 2);
- the redetermination of the concessions relating to the electricity tariffs recognized for households in a state of economic and physical hardship e
social (Article 3).
Gas and heating bills: when the reduction takes effect
As specified by the Revenue Agency, natural gas used only for the production of useful heat benefits from thereduced VAT rate, in an amount equal to 5 per cent, unlike the quantity of natural gas used for the production of electricity, which discounts the VAT rate in the ordinary way.
The legislator intended to recognize some uses of natural gas exemption from excise duty or subjecting to it with the application of reduced rates than expected. However, this does not entail changes in the qualification of the uses made of the supplied gas.
For VAT purposes, therefore, it follows that the use of natural gas for combustion falling within:
- in the destinations included among the exemptions referred to in article 17 of the TUA (or gas subject to excise duty, even if exempted from the relative payment);
- in the subsidized uses referred to in article 24 of the TUA, provided they are limited to “civil” and “industrial” uses only.
The hypothesis of gas transfer on the other hand, a mere reseller does not have access to the tax benefit provided for by the Energy decree, as applicable
exclusively to the hypotheses of use of methane gas for combustion for civil and industrial use, governed by article 26 of the TUA, which cannot appeal to the taxable person-reseller for purchases made as such.
The bills excluded from the concession
Another important passage of the AE circular certainly concerns services excluded from the concessions introduced by the Energy decree. In particular, there will be no decrease for methane gas bills for motor vehicles, which remains excluded because it is used for the production of electricity which is configured as a completely autonomous and differentiated use compared to the use for civil and industrial uses identified therein. , subject to excise duty with the application of their own rate.
Similarly, it is excluded from the scope of the facilitating provision the use of methane gas for the production of electricity, which, like the other energy products used in such use, is subject, for environmental policy reasons, to the specific taxation provided for by article 21, paragraph 9, of the TUA.
In both cases, therefore, the 5% reduction in the VAT rate is not applied (even in the case of methane gas supplies).
Gas bonus: when the discount is applied to the bill
The gas and light bonus is applied with reference to the administration of methane gas for combustion accounted for in the invoices issued for consumption relating to the October, November and December of 2021, whether they are simply estimated or whether they are actual consumption.
If the gas supplies are, in any case, accounted for on the basis of estimated consumption, the VAT rate of 5 per cent is also applied in relation to any subsequent adjustments, deriving from the restatement of the amounts due on the basis of actual consumption referable, also as a percentage, to the last quarter of 2021, regardless of the time of invoicing of the same.
Bills, unfortunately, are not the only prices that we will see increase in the coming months: here, for example, we have talked to you about increases planned for next year (regarding goods and services) and here of sting coming at Christmas that will affect gifts and basic necessities.
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