Payment – by 15 December 2020
Mandatory communication by 15 February 2021
Integrated Water Service Operators
Resolution no. 358/2020/A of 6 October 2020 established the rate of the contribution for the operating expenses of the Regulatory Authority for Energy, Networks and the Environment.
For entities operating in Italy in the INTEGRATED WATER SERVICE sector or one or more of its activities, the contribution is equal to at the rate of 0.27 per mille of the revenue relating to the year 2019 resulting from the last approved financial statement or final accounts for directly managed water and wastewater service operators.
For the managing entities of the integrated water service, or one or more of the activities that comprise it, which carry out the activity in Direct public management regime, the contribution is paid on revenue collected and verified for the water service, as shown in the final accounts for the previous financial year.
The subjects not required to prepare financial statements they pay the contribution on the amount of sales and services revenue, applying the established measure to the corresponding entries in mandatory accounting or tax records relating to the activities indicated in the previous point 4.
Payment of the contribution No fee is payable for amounts of 100.00 (one hundred) euros or less.
The 2020 contribution must be paid by 15 December 2020.
Reporting of grant data
All obligated parties upon payment of the contribution – including those whose payment is equal to or less than 100.00 (one hundred/00) euros – are required to submit the notification to the Authority, by 15 February 2021, the contribution details and all the required information. To submit the contribution details, you must use solely the computerised communication system available on the Authority’s website.
Payment of the contribution must be made exclusively via bank transfer into a designated bank account held in the Authority’s name, as set out below:
Regulatory Authority for Energy, Networks and the Environment
27 Corso di Porta Vittoria, 20122 Milan (Tax No. 97190020152)
IBAN: IT 30 Y 05424 01601 000001004001
When making the payment, please specify the following in the payment reference field: VAT number or tax reference number, company name and “ARERA 2020 Water Sector Grant”.
Waste management operators
By Resolution No. 358/2020/A of 6 October 2020, ARERA set the rate of the contribution towards the operating costs of the Regulatory Authority for Energy, Networks and the Environment.
For entities operating in Italy in the waste sector or one or more of its constituent activities, the contribution for the year 2020 is equal to 0.30 per thousand of the revenue for the year 2019 as shown in the latest approved financial statements, or revenue as indicated in the PEF for operators providing the service directly. The activities of the integrated waste management service subject to the payment of the fee are listed below:
- street sweeping and washing;
- collection and transport of household waste;
- tariff management and customer relations;
- the treatment and recovery of municipal waste;
- the treatment and disposal of municipal waste;
- cross-border delivery.
Payment of the contribution It is not due for sums equal to or less than 100.00 euro.
The 2020 contribution must be paid by 15 December 2020
Data Communication of the Contribution to ARERAAll subjects obliged to pay the contribution – including those whose payment is equal to or less than €100.00 (one hundred/00) – are required to communicate to the Authority, by 15 February 2021, the data relating to contributions and all requested information.
For the communication of contribution data, it is necessary use only the communication IT system available on the Authority's website,
The Payment from the contribution occurs solely by bank transfer into a designated bank account held in the Authority’s name, as set out below:
Regulatory Authority for Energy, Networks and the Environment
27 Corso di Porta Vittoria, 20122 Milan (Tax No. 97190020152)
IBANIT 30 Y 05424 01601 000001004001
On payment in the causal space will need to be specified VAT number or Fiscal Code, the Company name and the wording “ARERA Contribution 2020 WASTE”
CALCULATION OF THE TAXABLE BASE FOR THE WASTE SECTOR
The revenues relevant for the calculation of the tax base include only those relating to the activities referred to in Article 1 of resolution 443/2019/R/rif, concerning the “Definition of the criteria for recognising efficient operating and investment costs for the integrated waste service, for the period 2018-2021”, i.e. revenues relating to activities which, with reference to urban and assimilated waste (including separately collected waste, regardless of the classification they assume during their journey), concern:
- street sweeping and washing;
- The collection and transport of urban waste;
- Tariff management and user relations;
- The treatment and recovery of urban waste;
- the treatment and disposal of municipal waste, as well as the transboundary shipment of municipal waste.
In particular, it is noted that, in the case of managing both urban waste and special waste, the assessment of the taxable base for calculating the contribution will necessarily require an operation to calculate the revenue attributable solely to urban and assimilated waste management services. Furthermore, if sales revenue also concerns finished products, e.g. revenue from the sale of secondary raw materials, such revenue must be deducted from the taxable base subject to the contribution, regardless of the origin of the waste that gave rise to such finished product and the operations carried out on the waste itself.
Municipal Company-Managed Services
Regarding Municipalities that carry out and manage the urban waste management service (or one or more of its constituent services) in-house, they are also subject to the obligation to pay and communicate the Authority's operating contribution. For such Municipalities, the taxable base to which the rate established by resolution 358/2020/A applies can be identified based on the revenues derivable from the Financial Economic Plan (PEF), approved by the Municipalities within the deadline for the approval of the budget, attributable to the actual portion of activities carried out, net of the portions attributable to services not included within the Authority's tariff perimeter. This approach also extends to Municipalities, regarding what is provided by the Authority itself (point 4 of Annexes A to resolutions 170/DAGR/2019 and 173/DAGR/2019) for companies linked by control or connection relationships pursuant to Article 2359 of the Italian Civil Code, or subjected to direction and management activities pursuant to Article 2497 of the Italian Civil Code and operating in the waste cycle sector, the criterion according to which the contribution due is calculated in relation to the revenues derivable from the PEF, attributable to the actual portion of activity carried out by each individual entity and, in the specific case, by the Municipality.
I Municipalities that exclusively carry out the activity of tariff management and customer relations and/or street sweeping and washing activities without also carrying out any of the waste management services (in which case they are outsourced to an external manager) are exempt from payment of the contribution operation. The obligations related to submitting the online declaration/communication remain in place..
