This year's new feature is a contribution for Waste Management Service operators as well.
Municipalities that exclusively manage the tariff service and user relations are nevertheless exempt.

Waste sector

URGENT – CONTRIBUTION PAYMENT DUE BY 27 December 2019
As foreseen by Article 1, paragraph 529, first sentence, of Law 205/17, for entities operating in the WASTE sector, the Resolution for the Contribution to ARERA's functioning for the Integrated Water Service was published today.
For entities operating in Italy within the Waste sector, or in one or more of the activities that comprise it (street sweeping and washing, collection and transport of urban waste, tariff management and user relations, treatment and recovery of urban waste, treatment and disposal of urban waste, cross-border shipment), 0.30 per mille of the revenue relating to the year 2018 and 0.30 per mille of the revenue relating to the year 2017 (carried forward from last year) resulting from the last approved financial statement.
Determination of the taxable base
The revenue subject to the contribution consists of the positive income components (revenue) related exclusively to the activities referred to in point 4 above and derivable from the last closed and approved income statement, prepared according to national accounting standards. For declaration purposes, reference should be made to the items “A1 – Revenue from sales and services” and “A5 – Other revenue and income” of the income statement.

Municipalities that carry out and manage waste management services in-house (or one or more services that comprise it) are subject to the obligation to pay the Authority's operating contribution. Therefore, for such Municipalities, the taxable base to which the rate established by the aforementioned resolution applies can be identified based on the total amount of TARI (as resulting from the costs shown in the economic-financial plan approved by the Municipalities by the deadline for approving the budget), always net of the portions attributable to services not included within the Authority's tariff perimeter.
Municipalities that exclusively carry out tariff management and user relations without otherwise performing any of the waste management servicesin that case, entrust it to an external manager) are exempt from the obligation to pay the operating contribution, However, they are still obliged to submit the declaration.
Minimum deposit amount
Should the application of the rates to the tax base, separately determined for each sector (electricity, gas, water system, and waste) an amount to pay equal to or less than 100.00 (one hundred/00) euros, the payment of the contribution is not due for which sector (IF REVENUE IS LESS THAN OR EQUAL TO 333,333.0 Euros, the contribution is not due)
The Online Statement Submission, on the ARERA portal, it is mandatory by 28 February 2020. The the declaration must also be made even if the contribution is not due as it is below the threshold of €100.00.
Terms and conditions of contribution payment
By 27 December 2019, all entities obliged to pay the contribution must pay it, at the rate established by resolution 355/2019/A, solely by bank transfer to a single, dedicated current account held by the Authority and detailed below: Autorità di Regolazione per Energia Reti e Ambiente – C.so di Porta Vittoria 27, 20122 Milano (Tax Code: 97190020152) – IBAN: IT 30 Y 05424 01601 000001004001 – Banca Popolare di Bari
When making the payment, in the reference field you must specify the VAT number or Tax Code, the company name and the wording “ARERA 2019 IDRO contribution”.

DETERMINATION NO. 170/DAGR/2019
DETERMINATION NO. 170/DAGR_ALL