The Italian Customs Authorities released Circular Letter no. 17 on May 31, 2024, providing clarification on the excise duties related to battery energy storage systems (BESS). According to the law, BESS qualifies as a system of public utility for ensuring the security of the national electrical system. The circular clarifies that BESS qualifies as an electrical workshop under fiscal regulations, requiring the payment of an annual license fee. Operators must submit a specific request to the Customs Office to start activities and obtain the necessary license. The classification of the electrical workshop depends on whether BESS is operated in combination with production devices or as a stand-alone system. The license fee for a stand-alone BESS is 77.47 euros. Additionally, the consumption of electricity used for BESS plant’s auxiliary systems is exempt from excise duties.
Source PwC
Latest Posts in "Italy"
- Italy Clarifies VAT Rules for Chain Transactions and Triangular Arrangements
- VAT Treatment of Chain Supplies in Italy
- Italian VAT Exemption for Imported Yachts Under Revenue Agency Ruling 105/2026
- Italy Clarifies Reporting Rules for Unused Payment Terminals
- Limits on 10% VAT for Gas Supplies to Condominiums, 480 m³ Annual Threshold
