July 27, 2021


The work of simplifying the obligations by the customs authorities continues: starting from 1 January 2022, the payments of the down payment instalments and any debit balance, due by the sellers of electricity and natural gas to the final consumers, will no longer have to be broken down by provincial supply area.

The current payment system will be replaced by a mechanism based on the division of the national territory into territorial areas of supply: an ordinary area, composed of the unitary set of territories of all the Regions with ordinary Statute and six special areas, of which four referring to each of the regions with special statute (Sicily, Sardinia, Valle d’Aosta, Friuli-Venezia Giulia) and two referring to each of the autonomous provinces (Trento and Bolzano). The lower charges for obliged entities will concern: the number of payments (maximum seven), the elimination of as many adjustments to credit or debit as there are provinces and the elimination of the need to resort to the presentation of requests for accounting transfer of credit in order to use the credit accrued on one or more provinces to cover a debt existing on different provinces. The seller, therefore, as a consequence of the presentation of the annual declaration, will accrue a single debt or a single credit for supplies made in the Regions with ordinary Statute and many debts and credits for supplies made in each of the six special areas. The release of the authorization and the identification
code remain the responsibility of the territorially competent office based on the seller’s registered office.

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