{"id":11382,"date":"2021-10-04T09:21:09","date_gmt":"2021-10-04T07:21:09","guid":{"rendered":"https:\/\/www.sikuel.it\/?p=11382"},"modified":"2021-10-04T12:11:26","modified_gmt":"2021-10-04T10:11:26","slug":"arera-2021-water-waste-contribution","status":"publish","type":"post","link":"https:\/\/www.sikuel.it\/en\/servizio-idrico\/arera-contributo-2021-idrico-rifiuti\/","title":{"rendered":"ARERA \u2013 2021 Contribution for Water and Waste Cycle Service Operators"},"content":{"rendered":"<p>With the Decision <strong><em>70\/DAGR\/2021 of 07 September 2021<\/em><\/strong> The ARERA has published the instructions for payment of the contribution for the Authority's operation.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Expiry date<\/strong><\/h3>\n<ul>\n<li>CONTRIBUTION PAYMENT: 2 November 2021<\/li>\n<li>SUBMISSION of the ARERA Portal COMMUNICATION on the Declaration: 31 December 2021<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Exemptions from payment:<\/strong><\/h3>\n<p>Those operating in the electricity and gas sectors are exempt from payment<strong><u>, of water services and waste management<\/u><\/strong> whose contribution would be less than or equal to the sum of 100.00 euros.<\/p>\n<p>ATTENTION: Exemption from payment does NOT exclude the obligation to file the declaration by 31 December 2021.<\/p>\n<p>In the urban waste sector, furthermore <strong><u>Exempt<\/u><\/strong> from the obligation to pay, subjects who exclusively carry out:<\/p>\n<ul>\n<li><strong><u>The Tariff Management and User Relations Service<\/u><\/strong><em> (for example, municipalities that only provide this service, however these entities must submit the Declaration by 31 December 2021);<br \/>\n<\/em><\/li>\n<\/ul>\n<p>THOSE WHO EXCLUSIVELY CARRY OUT: ARE EXEMPT FROM PAYMENT AND DECLARATION<\/p>\n<ul>\n<li>activities for the processing of substances or objects (as referred to in paragraph 1 of Article 184-ter of Legislative Decree no. 152\/06);<\/li>\n<li>self-composting, community composting and local composting operations.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Contribution rate<\/strong><\/h3>\n<ul>\n<li>for entities operating in Italy in the electricity and gas sectors, including foreign entities, at 0.31 per thousand of the revenue relating to the year 2020, as resulting from the last approved financial statement;<\/li>\n<li>for entities operating in Italy in the sector of <strong><u>Integrated water service<\/u><\/strong>, in one or more activities that comprise it, to the <strong><u>0.27 per mille of the revenue relating to the year 2020<\/u><\/strong> resulting from the last approved financial statement or final accounts for directly managed water and wastewater service operators.<\/li>\n<li>for entities operating in Italy in <strong><u>Waste sector<\/u><\/strong>, hello <strong><u>0.30 per mille of the revenues relating to the year 2020<\/u><\/strong> resulting from the last approved budget.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Determination of the taxable base<\/strong><\/h3>\n<p>For the Water Service and Waste Service, revenue derived from the following does not constitute taxable income:<br \/>\n\u2013 other water activities not included in the Integrated Water Service;<br \/>\n\u2013 Tariffs and User Relations management activities, limited to the waste sector, for a maximum amount equal to the revenue component called CARC.<\/p>\n<p>The revenue subject to the contribution consists of the positive components of income (revenue) that can be determined from the last closed and approved income statement.<br \/>\nThose not required to prepare financial statements shall pay the contribution on the amount of revenue from sales and services, applying the rate established for the corresponding items in the mandatory accounting or fiscal records.<\/p>\n<p>To the managing entities of <strong><u>Integrated water service<\/u><\/strong>, or of one or more activities that compose it, that carry out the activity <strong><u>under direct public management<\/u><\/strong>, the contribution is paid on <strong><u>Revenue collected for water services only<\/u><\/strong> and ascertained in the final accounts of the previous financial year.<\/p>\n<p>&nbsp;<\/p>\n<p>Regarding the subjects of the <strong><u>Urban waste management service<\/u><\/strong>, the revenues relevant for the calculation of the taxable base include solely<\/p>\n<ol>\n<li>street sweeping and washing;<\/li>\n<li>The collection and transport of urban waste;<\/li>\n<li>Tariff management and user relations;<\/li>\n<li>The treatment and recovery of urban waste;<\/li>\n<li>the treatment and disposal of municipal waste, as well as the transboundary shipment of municipal waste.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong><u>Municipalities that carry out and manage the urban waste management service in-house<\/u><\/strong> (or one or more services comprising it) are also subject to the obligation to pay and communicate the Authority's operating contribution.<\/p>\n<p>For such Municipalities, the tax base to which the rate established by resolution 334\/2021\/A is to be applied can be identified on the basis of <strong>gods<\/strong> <strong>Revenues derivable from the Economic and Financial Plan (EFP)<\/strong>, which shall be deliberated by the Municipalities within the deadline for the approval of the budget.<\/p>\n<p>Exemption from payment remains (but not from filing) for Municipalities that exclusively manage the tariff and user relations service.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Terms and conditions of contribution payment<\/strong><\/h3>\n<p><strong>By 2 November 2021<\/strong> All parties obliged to pay the contribution must remit it via bank transfer to a single, dedicated current account held by the Authority:<br \/>\nRegulatory Authority for Energy, Networks and the Environment<br \/>\n27 Corso di Porta Vittoria, 20122 Milan (Tax No. 97190020152)<br \/>\n<strong>IBAN: IT 30 Y 05424 01601 000001004001<br \/>\n<\/strong>Banca Popolare di Bari<\/p>\n<p>The payment can also be made using the system <strong>PagoPa<\/strong> accessing the Authority's dedicated webpage via the following link <a href=\"https:\/\/www.arera.it\/it\/comunicati\/21\/210303pagoPA.htm\">https:\/\/www.arera.it\/it\/comunicati\/21\/210303pagoPA.htm<\/a><\/p>\n<p>The VAT number or Tax Code, the company name and the phrase \u201c<strong>ARERA Contribution 2021 GAS ENERGY\u201d <\/strong>or <strong>\u201cContribution<\/strong> <strong>ARERA 2021 WATER\u201d <\/strong>or <strong>\u201cARERA 2021 Contribution WASTE\u201d <\/strong>according to their sector of belonging.<\/p>\n<h3><strong><br \/>\nOnline declaration\/communication<\/strong><\/h3>\n<p><strong>\u00a0<\/strong><strong>By the<\/strong> <strong>31 December 2021<\/strong> all subjects obliged to pay<strong>including exempt subjects<\/strong> as the contribution is less than \u20ac100.00 or the Municipalities that exclusively carry out the Tariff Management and User Relations service) must send a specific online declaration to the Authority, using the communication IT system.<\/p>\n<p>&nbsp;<\/p>\n<p>The declaration must indicate the party who made the payment, the amount and date of payment, the taxable base for the calculation of the contribution, the budget items excluded from the latter, and a copy of the payment transfer.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Regularisation of position for previous years<\/strong><\/h3>\n<p>It is possible to regularise your position for previous years. In this case, you must request the reopening for individual years of the declarations via email to contributoannipregressi@arera.it. <em>on line<\/em>. The amount to be regularised, including accrued statutory interest, must be paid by the same methods as those already provided for the payment of the contribution for the year 2021.<\/p>\n<p>When making the payment, the following reason must be specified:<\/p>\n<ol>\n<li>\u201cARERA Contribution \u2013 Reference Sector with indication of the year to be regularised;<\/li>\n<li>The company name and VAT number\/tax code of the entity making the payment.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>For more information, contact us at 0932 667555 or via email at commerciale@sikuel.it<\/p>","protected":false},"excerpt":{"rendered":"<p>Con la Determinazione 70\/DAGR\/2021 del 07 settembre 2021 l\u2019ARERA ha pubblicato le istruzioni per il pagamento del Contributo per il funzionamento dell\u2019Autorit\u00e0. &nbsp; Scadenza: VERSAMENTO DEL CONTRIBUTO: 2 novembre 2021 INVIO della COMUNICAZIONE sul Portale ARERA della Dichiarazione: 31 dicembre 2021 &nbsp; Esoneri dal versamento: Sono esonerati dal versamento i soggetti operanti nei settori dell\u2019energia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10017,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,12],"tags":[96],"class_list":["post-11382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestione-rifiuti","category-servizio-idrico","tag-contributo-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ARERA - Contributo 2021 per i Gestori dei Servizi Idrici e del Ciclo dei Rifiuti - Sikuel<\/title>\n<meta name=\"description\" content=\"Pubblicate le istruzioni per il pagamento del Contributo per il funzionamento dell\u2019Autorit\u00e0 per i Gestori del Servizio Idrico e dei Rifiuti\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sikuel.it\/en\/water-service\/arera-2021-water-waste-contribution\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ARERA - Contributo 2021 per i Gestori dei Servizi Idrici e del Ciclo dei Rifiuti - Sikuel\" \/>\n<meta property=\"og:description\" content=\"Pubblicate le istruzioni per il pagamento del Contributo per il funzionamento dell\u2019Autorit\u00e0 per i Gestori del Servizio Idrico e dei Rifiuti\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sikuel.it\/en\/water-service\/arera-2021-water-waste-contribution\/\" \/>\n<meta property=\"og:site_name\" content=\"Sikuel\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-04T07:21:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-04T10:11:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sikuel.it\/wp-content\/uploads\/2020\/06\/ARERA.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"781\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gguastella\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.sikuel.it\\\/servizio-idrico\\\/arera-contributo-2021-idrico-rifiuti\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.sikuel.it\\\/servizio-idrico\\\/arera-contributo-2021-idrico-rifiuti\\\/\"},\"author\":{\"name\":\"gguastella\",\"@id\":\"https:\\\/\\\/www.sikuel.it\\\/#\\\/schema\\\/person\\\/d44a6afc8a0898eede3f76f29e506809\"},\"headline\":\"ARERA &#8211; 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