A new utility bill bonus for small businesses as well, including bars and restaurants. The past few months have been very tough, with gas and electricity increases bringing many businesses to their knees and forcing them to lay off employees or at least resort to layoffs. The alternative is to lower the shutter and wait for better times. To try to put a patch on the high utility bills of recent months, the outgoing government adopted several concessions.
To help businesses, Decree Law 144/2022, the so-called Aiuti-ter decree, extended the tax credit recognized on expenses paid for electricity to so-called non-energy-intensive businesses as well. The bonus on electricity bills will also accrue to businesses with meters of at least 4.5 KW. Previously it started from 16.5 KW, which, excluded smaller businesses.
So, even small businesses will be able to enjoy the 30 percent discount on the expenditure incurred on electricity. Bars and restaurants are also included among the beneficiaries of the bonus.
Important news is also there regarding the bonus paid for the gas bill.
Either way, both bonuses can be used as an offset in F24 or given to third parties, including banks and other financial intermediaries.
The new bill bonus also for bars and restaurants
Businesses, even the smallest ones, will be able to access a 30 percent bonus for the purchase of the energy component used in October and November 2022.
In particular, it is facilitated, according to Article 1, Paragraph 3 of the Aiuti-ter Decree:
the expenditure incurred on the purchase of the energy component, actually used in October and November 2022, if the price of the same, calculated on the basis of the average referred to the third quarter of 2022, net of taxes and any subsidies, has undergone an increase in the cost per kWh of more than 30 percent of the corresponding average price referred to the same quarter of the year 2019.
So, comparing the average price for the third quarter of 2022, with the average price reported for the third quarter of 2019, there must be a difference of more than 30%. The price must be increased by at least 30%.
The gas bill bonus
On the other hand, regarding the gas bill bonus, non-"gasivore" (non-gas-intensive) enterprises are entitled to a bonus of 40 percent of the expenditure incurred on the purchase of natural gas, consumed in October and November 2022, for energy uses other than thermoelectric ones.
The bonus is due if, the reference price of natural gas, calculated as the average, referring to the third quarter
2022, of the reference prices of the Infraday Market (MI-GAS) published by the Manager of Energy Markets (GME), has increased by more than 30 percent of the corresponding average price referring to the same quarter of the year 2019.
What fulfillments to spend the bonus?
By Feb. 16, 2023, bonus beneficiaries will have to report to the Internal Revenue Service, under penalty of forfeiture of the right to use the remaining credit, the amount accrued in 2022; a measure of the Internal Revenue Service, within 30 days of the entry into force of the "Aid ter," will identify the content and manner of submission of the communication.
Read more: https://www.investireoggi.it/fisco/approvato-bonus-contro-caro-bollette-senza-limite-isee/