Clarifications from Customs on the declaration for natural gas and electricity

With the circular dated 28 March 2024 n. 8, the Customs and Monopolies Agency responded to the clarifications requested by the sector trade associations following the publication of the instructions for the preparation of the annual declarationsthe of the natural gas and of theelectric energyprovided for by the regulations on excise duties (articles 26 paragraph 13 and 53 paragraphs 8 and 9 of Legislative Decree 504/95).

With regard to the compilation of the “List of Own Suppliers and Customers” by the seller, the Agency has clarified that for “reseller” means “the user of dispatching/distribution at the PODs/PDRs in which the seller has operated as a commercial counterparty without having a negotiating relationship with the distributor who operates them”.

This is therefore the subject (usually not registered for tax purposes) who intervenes between distributor And salesperson in the “physical flow and value chain” of gas and energy destined for the final consumer. For this reason the reseller is the only one capable of transmitting the data received from the distributor to the seller, for the purpose of subsequent issuance of the bill to the final consumer.

In the aforementioned “List of Own Suppliers and Customers”, the same seller must indicate, separately:
– each of the reseller through which he operated, indicating the quantities used, in the reference year, for issuing the bill, “relating to the PODs/PDRs in which he did not hold the qualification of distribution user”;
– each of the assignors from which the product was purchased, specifying “the quantities purchased by the same as resulting from the invoices received during the year”;
– each of the local distributors (providers), indicating the quantities received at the PDR/PODs “in which the seller was simultaneously the commercial counterparty and user of the distribution”.