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Storage deposits with third parties - TRADERS
The 2018 budget law introduced a series of provisions aimed at preventing and combating tax evasion and fraudulent phenomena regarding the payment of VAT in the field of extracting energy products from deposits (Article 1, paragraphs 945 to 959, law 205/2017). In particular, Article 1, paragraphs 945 to 959, of Law no. 205/2017, provided that those who intend to store energy products at third party warehouses must be identified and monitored by the Customs and Monopolies Agency. These subjects, hereinafter referred to as "Traders", are commercial operators in the oil sector who, not having their own storage facilities at their disposal or having them in places other than those where the products are hesitated, make use of plants owned by third parties belonging to authorized custodians or registered recipients.
With the decree of 12 April 2018, the Minister of Economy and Finance established the methods by which the aforementioned Traders must be identified by the Customs and Monopolies Agency and the methods of transmission of the information flow of accounting data between the Administrations concerned.
In particular, in the aforementioned decree it was established that:
- Traders, before starting the storage activity at third party deposits, must obtain an authorization from the competent Customs Office upon presentation of a specific application. This authorization is valid for two years and must be associated with a unique identification code;
- for Traders in Italy who already hold a tax warehouse for energy products, the application is replaced by a communication to be transmitted exclusively digitally at least thirty days before the start of the storage activity. This communication is valid for one year and must be associated with a unique identification code;
- in order to proceed with the storage of the products, the Trader must obtain a specific agreement from the authorized warehousekeeper or registered recipient where he/she intends to store the products. The agreement perfects the relationship between the two parties and the storage activity can be carried out;
- Traders must draw up a summary of the daily quantities of energy products stored at each third party warehouse.
Nota n. 230452 del 15/07/2020 - .Despositi stoccaggio - Istruzioni operative Informativa - pubblicato il 12/08/2020
Nota n. 71725 del 27 giugno 2018 - Decreto del Ministro dell’Economia e Finanze 12 aprile 2018 recante “Autorizzazione allo stoccaggio di prodotti energetici presso depositi di terzi” emanato in attuazione dell’art. 1, comma 957, della legge 27 dicembre 2017, n. 205
Nota n. 103356 del 27 settembre 2018 - Integrazione dei servizi digitali per la trasmissione dei riepiloghi contabili da parte dei soggetti che stoccano prodotti energetici presso depositi di terzi TRADERS - Istruzioni operative
Nota prot.n.136166 del 13/12/2018 - Integrazione dei servizi digitali per la trasmissione dei riepiloghi contabili da parte dei soggetti che stoccano Prodotti Energetici presso Depositi di Terzi – TRADERS - Istruzioni operative - pubblicato il 18/12/2018
Nota n.30647 del 02/07/2019 - Integrazione dei servizi digitali per la gestione dei rinnovi delle comunicazioni da parte dei soggetti autorizzati ai sensi dell’art.4 del DM 12/04/2018 e per la gestione delle rettifiche degli atti di assenso e delle comunicazioni – TRADERS - Istruzioni operative – pubblicata il 19/07/2019
Note no.114818RU of 03/09/2019 - Integration of digital services for the transmission of accounting summaries in Web Services mode by subjects who store Energy Products at Third Party Deposits - TRADERS - Operating instructions. – published on 04/09/2019