Decree Law 124/2019, converted into Law 157/2019, in Article 5, in order to combat excise tax fraud, provides new obligations for fuel warehouses, lowering the capacity threshold for reporting the warehouse and keeping the loading and unloading register.
The change in regulations specifies that:
All operators of fuel depots for private, agricultural and industrial use with a capacity of less than 25 m3, defined as Minor Depots, and for operators of fuel vending equipment for private, agricultural and industrial use connected to tanks whose overall capacity is more than 5 m3 and not more than 10 m3, are required to keep a simplified loading and unloading register.
Entities are required to:
- Keep a loading and unloading register at the facility, alternatively in electronic or paper form, without endorsement by the Customs Office. The register is valid until the termination of the operating license;
- Account separately for the different energy products that are stored at the facility;
- Transmit to the relevant Customs Office via PEC a summary statement of annual movements;
- Keep the loading and unloading register and related documentation at the facility for 5 years after the date of last entry.
A summary statement of annual movements must be submitted to the Customs Office by the end of February of the year following the year to which the statement refers. Lastly, The loading and unloading register and accompanying documentation must be made available for inspection by the Customs Agency and the Guardia di Finanza.
These requirements take effect on January 1, 2021.
For more information, visit https://www.adm.gov.it/portale/