Article 1 of Decree-Law no. 144/2022 (so-called “Aiuti-ter” Decree, published in the Official Journal of 23/09/2022) provided for:

• the extension of the tax credits for the purchase of electricity and gas to October and November 2022 (the requirement is still an increase of more than 30% in the average cost of the electricity or natural gas component in the previous quarter compared to the same quarter of 2019. See our Circular no. 5/2022);

• the extension of the electricity tax credit for October and November 2022 to non-energy-intensive businesses equipped with meters with available power of 4.5 kW or more (instead of 16.5 kW as provided for in Q2 and Q3 2022). The possibility of asking the supplier to provide data relevant for the calculation of the tax credit remains unaffected;

• the extension to 03/2023 of the deadline for the offset use of electricity and gas tax credits for the third quarter of 2022 and October and November 2022 (for credits for the first and second quarters of 2022 the deadline of 31/12/2022 remains);

• the obligation for beneficiaries of the energy and gas bonuses for the third quarter and October and November 2022 to send the Revenue Agency by 16/02/2023, on penalty of forfeiture of the right to use the remaining credit, a communication concerning the amount of credit accrued in the financial year 2022 (content and presentation of the communication will be defined by order of the Revenue Agency).

The following table summarises the extent of electricity and gas bonuses for the various reference periods.