During 2022 a series of measures have been approved to partially offset the higher costs incurred for the purchase of electricity and natural gas.
The bonus for the purchase of electricity and natural gas is provided in the form of a tax credit, which can be used to offset tax owed in the F24 form or transferred to third parties.
The beneficiaries of these measures are:
- Enterprises with high electricity consumption (energy intensive) referred to in Italian Ministerial Decree 21 December 2017;
- Enterprises with high gas consumption (gas intensive);
- Other enterprises, when certain conditions are met.
The tax credit can be used to offset tax owed:
- By 31 December 2022, if referring to consumption in the 1st and 2nd quarters 2022;
- By 31 March 2023, if referring to consumption in the 3rd quarter 2022 and in October and November 2022.