Contribution for the operation of ART – 2023

Pursuant to Article 37(6)(b) of Decree-Law No 201 of 6 December 2011, converted with amendments into Law No 214 of 22 December 2011, as amended by Article 16(1)(a-bis) and (a-ter) introduced by Law No 130 of 16 November 2018, converting Decree-Law No 109 of 28 September 2018, “the economic operators in the transport sector for which the Authority has actually started, in the market in which they operate, to exercise the responsibilities or perform the activities provided for by law” are required to pay an annual contribution to the Transport Regulation Authority (hereinafter also referred to as “the Authority”). The amount of the contribution is set yearly by an act of the Authority – which is subject to the Prime Minister’s endorsement, in agreement with the Minister of Economy and Finance. Such contribution shall not exceed 1 per thousand of the turnover derived from the exercise of the activities carried out in the last financial year.

The contribution for the operational costs is aimed at ensuring the financial autonomy of the Authority and the smooth performance of the tasks assigned to it by law.

Yes. The entities subject to the obligation to pay the corresponding annual contribution are specified for each year of reference.

According to point 2 of Annex II to Directive 2012/34/EU and Article 13(2) of Legislative Decree No 112 of 15 July 2015, this term refers to passenger stations (with regard to operational structures for travel information display and suitable location for ticketing services and any other operational facilities which are necessary for rail operation); freight terminals; marshalling yards and train formation facilities (including shunting facilities); areas, facilities and buildings for parking and storage of rolling stock and freight; maintenance facilities (except for heavy maintenance facilities dedicated to high-speed trains or to other types of rolling stock requiring specific facilities); other technical facilities, including cleaning and washing facilities, and wastewater treatment systems; maritime and inland port facilities which are linked to rail activities; relief facilities; refuelling areas and facilities (the charges of which are shown separately on  the invoices).

The term “services not included in the minimum access package to railway infrastructure” means, in addition to the so-called basic services (services supplied in one of the service facilities listed in point 2 of Annex II to Directive 2012/34/EU and Article 13(2) of Legislative Decree No 112 of 15 July 2015) both additional and ancillary services referred to in Article 13 (9) and (11) of  Legislative Decree No 112 of 15 July 2015. The following activities are therefore included as complementary services: provision of traction current, pre-heating of passenger trains and train water supply, control of movements of trains carrying dangerous goods, assistance in the operation of special trains and shunting services. This is in addition to the following ancillary services: access to the telecommunications network, provision of additional information, technical inspection of rolling stock, ticketing services at passenger stations, heavy maintenance services provided in maintenance centres for high-speed trains or other types of rolling stock requiring specialised centres.

In the case of controlled or affiliate entities referred to in Article 2359 of the Italian Civil Code or subject to management and coordination pursuant to Article 2497 of the Italian Civil Code, including through commercial relations within the same group, each entity is required to pay an autonomous contribution, the amount of which shall be calculated in relation to the revenues entered in the financial statements deriving from the activity carried out by the individual company.

The entities liable to pay the contribution are the undertakings carrying out one or more of the activities listed below:

1. management of transport infrastructure (railways, ports, airports, motorways, and bus terminals);
2. management of railway service facilities;
3. management of freight handling centres (inland terminals and logistics operators);
4. rail services (including those that are not included in the minimum access package to railway infrastructure);
5. port operations and services;
6. passenger and/or freight transport services, national, regional and local, subject to public service obligations, carried out through any modes;
7. taxi services;
8. rail passenger and/or freight transport services;
9. sea and inland waterway transport services of passengers and/or freight;
10. road passenger transport services;
11. air passenger and/or freight transport services;
12. road freight transport services connected with motorways, ports, freight rail terminals, airports, inland terminals;
13. shipping agency services.

Entities with the following characteristics fall under the category of operators performing such services:

• they are road haulage undertakings;
• as of 31 December 2022, they have vehicles at their disposal, with loading capacity and a total mass exceeding 26.000 (twenty-six thousand) kilograms or tractors with towable weight exceeding 26.000 (twenty-six thousand) kilograms;
• at least one of these vehicles provides a connection service with motorways, ports, rail freight ports, airports, inland terminals.

In the case of revenues generated by companies grouped in a consortium, the contribution is paid by the consortium for the relevant services. In any case, the consortium companies are required to fulfil the reporting obligation and, in relation to the services provided outside the consortium, the contribution obligation.

By Decision No 242/2022 of 6 December 2022, approved by Prime Minister’s decree of 5 January 2023 and published on 27 January 2023, as supplemented by resolution No 51/2023 of 1 March 2023 of the Secretary-General, the Authority established the rates of the contribution for 2023 and the relevant reporting and payment procedures.

Pursuant to the aforementioned decision, the contribution for the operation of the Transport Regulation Authority for 2023 is 0.5 (zero point five) per thousand of the turnover resulting from the last financial statements approved on 27 January 2023, i.e. the date of publication of Decision No 242/2022.

Yes, in order to avoid duplication of contribution, revenues derived from transport services provided to consortia that offer transport services are excluded from the total revenue.

Yes, Article 2(10) of Decision No 242/2022 identified an exemption threshold by stipulating that the payment is not due for contributions equal to or less than EUR 2.500,00 (euro two thousand five hundred/00). This is aimed at avoiding that a contribution obligation arises for small operators and micro-enterprises.

Yes, in order to avoid duplication of the contribution, only in the case of a single transport contract, revenues derived from charging services of the same type provided to another operator subject to the contribution are excluded from the total revenue.

No, companies in liquidation and/or subject to insolvency procedure solely for liquidation purposes on 31 December 2022 are not required to pay the contribution. For companies in liquidation and/or subject to insolvency procedure solely for liquidation purposes as of 1 January 2023, the contribution shall be payable for the period from that date until the date they are placed in liquidation and/or subjected to insolvency procedure solely for liquidation purposes.

Yes, port infrastructure managers shall exclude from total revenues income from: (i) documentary activities supporting the regularisation of customs operations; (ii) delayed delivery of containers or non-collection/loading of goods; (iii) security service provided that it can be differentiated from guardianship; (iv) revenues from so-called urban connectivity activities; (v) hostess services linked to congress and conference activities; (vi) mooring and parking of recreational craft. Port infrastructure managers also exclude the amounts allocated to extraordinary maintenance of maritime property or related capitalised investments, limited to the depreciation costs entered in the income statement, in the year of reference, as evidenced by an expert report.

Yes, for operators of freight handling centres (inland terminals and logistics operators), the following components are excluded from the total revenue:

1. charging of costs incurred for certain common services that are not related to the Authority’s areas of remit;
2. revenue from purely administrative activities, such as support for regularisation of customs operations and reimbursement of excise duties.

For the purpose of payment of the contribution, “turnover” shall mean the amount resulting from the income statement under item A1 (revenues from sales and services) added to item A5 (other revenue and income) – or corresponding items for financial statements drawn up in accordance with international accounting standards IAS/IFRS or other criteria – of the last financial statements approved on 27 January 2023, i.e. the date of publication of Decision No 242/2022. In order to determine the relevant turnover for contribution, Decision No 242/2022, as supplemented by Resolution No 51/2023 of the Secretary-General, provided that the following is excluded from the total revenue:

1. any revenue achieved in respect of activities not falling within the areas of competence of the Authority as identified in the above-mentioned decision;
2. revenue obtained from activities carried out abroad;
3. grants for expenditure on plant and equipment or for investments received and channeled through the income statement;
4. grants for operating expenses, up to the cost coverage for the purpose of maintaining the full efficiency of nationally and regionally significant railway infrastructure;
5. the revenues of entities operating in the field of motorway infrastructure management, resulting from the “equivalent increase of the relevant charge” applied with the entry into force of Decree-Law No 78 of 1 July 2009, as converted into Law No 102 of 3 August 2009, to be used for ordinary and extraordinary maintenance and for upgrading and improvement of roads and motorways directly managed by ANAS S.p.A.;
6. revenues from activities carried out in the postal market for undertakings holding authorisation for the postal service;
7. capital gains and extraordinary income arising from the sale of immovable property;
8. non-operating income;
9. compensations for damage exclusively relating to the company’s assets;
10. amounts due for reimbursement of advances made in the name and on behalf of the other party, provided that they are duly documented and excluded from the calculation of the VAT tax base.

For enterprises solely authorized to carry out port operations and/or services that do not operate in public quays or other port areas as approved under the concession, proceeds derived from services supplied to port infrastructure managers are excluded, where such revenues result in a duplication of the contribution.

Yes, with a view to avoiding duplication of the contribution, the revenues deriving from the rental and leasing of transport vehicles are excluded from the total revenue, subject to prior communication of the details of the lessee or the party leasing them, and provided that the contribution is paid by the latter.

Under Decision No 181/2021 economic operators providing maritime agency/advisory services shall exclude from the total revenues the proceeds from: (i) brokerage; (ii) commissions not related to agency or policy rights and, in any case, not related to commercial navigation or port operations/services.

As a general rule, for companies not resident in Italy and without a permanent establishment in the State territory, turnover is considered to be equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. on the date of publication of Decision No 242/2022, by the tax representative or directly by the foreign entity through direct identification.

In the case of revenues arising from activities carried out partly in the Italian territory and partly abroad, the share of revenues generated in the performance of the activity abroad should be identified and excluded. Conversely, the share of revenues from activities carried out in Italy must be identified and included for the purposes of calculating the contribution. For providers of international inland passenger and/or freight transport services (by road or rail), the relevant turnover for determining the contribution shall be quantified on the basis of revenues from activities carried out within national borders. If it is not possible to identify the part of revenues relevant for this purpose, a percentage calculation shall be made based on the distance travelled in the State territory compared to the total route.

For entities operating in road freight transport connected with motorways, ports, rail freight ports, airports, inland terminals, the relevant turnover is the amount resulting from the income statement under item A1 (revenues from sales and services) added to item A5 (other revenues and income) or corresponding items for the financial statements drawn up according to the international accounting standards IAS/IFRS attributable to vehicles, in their availability, equipped with loading capacity and a total mass exceeding 26.000 (twenty-six thousand) kilograms that perform a connecting service with motorways, ports, railway freight ports, airports, inland terminals. Revenues obtained from activities carried out abroad by these vehicles should be excluded from total revenue as well.

In order to facilitate economic operators in fulfilling their reporting and contribution obligations, the Authority has drawn up, with specific reference to road haulage and logistics, a summary table.

These operators are entitled to exclude from their total revenues income from: (i) documentary activities supporting the regularisation of customs operations; (ii) performance of services as sub-contract carrier, provided that these services are documented and the contribution is paid by another operator liable to the contribution.

In order to facilitate economic operators in fulfilling their reporting and contribution obligations, the Authority has drawn up, with specific reference to road haulage and logistics, a summary table.

Pursuant to Article 35 of Decree-Law No 48 of 4 May 2023, for 2023 financial year, companies operating the carriage of goods on behalf of third parties that are registered in the national register of natural and legal persons operating road freight transport on behalf of third parties referred to in Law No 298 of 6 June 1974 are not required to pay the contribution.

It should be noted that, given the exceptional nature of the rule and the specific purpose pursued, the exclusion from the payment of the contribution cannot be extended to activities other than road freight transport on behalf of third parties (e.g. logistics services), in line with the case-law of the Piedmont Regional Administrative Court concerning Article 37-bis of Decree-Law No 41 of 22 March 2021, converted, with amendments, into Law No 69 of 21 May 2021.

For 2023, the operators identified under Article 35 of Decree-Law No 48 of 4 May 2023 are still required to comply with Article 3(1) of Decision No 242/2022.

The turnover of entities operating in the air passenger and/or freight transport sector shall be considered to be the same as the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, in respect of transactions which, under a single air transport contract, constitute:

a) for passenger transport:

a1) national transport carried out entirely within the State territory and subject to 10 % VAT rate (Table A Part III127-novies, annexed to Presidential Decree No 633 of 26 October 1972, i.e. the rate currently in force;

a2) international transport, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(1) of Presidential Decree No 633/1972;

b) for freight transport:

b1) transport relevant for VAT purposes in the State territory and subject to 22% VAT rate, i.e. the rate currently in force;

b2) international transport, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(2) of Presidential Decree No 633/1972.

For entities operating in the maritime and other inland waterways transport of passengers and/or freight, the relevant turnover for the purpose of the contribution shall be determined as follows:

1. for international passenger transport: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(1) of Presidential Decree No 633/1972;
2. for the international carriage of goods: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, or, if not provided, resulting from the relevant invoices in relation to that turnover, solely for the part of origin/destination/transshipment in Italy, which is subject to non-taxable regime pursuant to Article 9(1)(2) of Presidential Decree No 633/1972;
3. for cabotage services, the general criteria set out for all other transport undertakings shall apply.

In these cases, the tax representative of the company or directly the foreign entity shall comply with the reporting obligation through direct identification.

Undertakings with a turnover exceeding EUR 5.000.000 (five million/00), irrespective of any exclusions or deductions that exempt them from the payment of the contribution, shall report to the Authority, by the 28^th of April 2023, the requested personal and economic data through the service made available by the Authority.

The above declaration shall be signed by the legal representative with digital or handwritten signature, and shall be accompanied by a copy of the identity document.

Without prejudice to the criminal penalties provided for by law in the event of false declarations, the failure or late transmission of the declaration, and the reporting of incomplete or untrue data in the model, results in the application of the penalties referred to in converted, with amendments, into Law No 214 of 22 December 2011.

The Authority retains the power to impose penalties – pursuant to Article 37 of Decree-Law No 201 of 6 December 2011, converted, with amendments, into Law No 214 of 22 December 2011 – in the event of failure or late transmission of the declaration, as well as in case of reporting of incomplete or untrue information.

Companies grouped in a consortium with a turnover exceeding EUR 5.000.000,00 (five million/00), regardless of any exclusions or deductions of revenue from transport services provided to consortia supplying transport services that exempt them from the payment of the contribution, are nevertheless required to report to the Authority through the service made available by ART by the 28^th of April 2023, in particular providing evidence of the personal and economic data of both the affiliated company and the consortium of which it is a member. This is, above all, with a view to reporting any revenue arising from activities carried out outside the consortium.

Operators providing maritime agency/advisory services are required to pay the contribution in the name and on behalf of foreign carriers, where they represent them or belong to the same group as the represented carrier, identifying their turnover according to the procedures provided for entities operating maritime and other inland waterways transport services for passengers and/or freight.

Article 3(2) of the Authority’s Decision No 242/2022 of 6 December 2022, supplemented by point 18 of resolution No 51/2023 of 1 March 2023 of the Secretary-General, provides that, together with the declaration, a detailed breakdown be signed and filed to specify the requested exclusions. If such exclusions exceed the 20% threshold of the turnover and the latter, disregarding any deductions, is equal to or more than EUR 10.000.000,00 (ten million/00), it will also be necessary to produce a certification by the statutory auditor or statutory audit firm or, alternatively, by the board of auditors of the relevant economic operator.

If the economic operator has not appointed yet a statutory auditor or statutory audit firm, or board of auditors, as it is not required under the law and has not done so on a voluntary basis, then it will necessarily have to assign a specific task to a statutory auditor or statutory audit firm.

It should be noted that the certification shall be exclusively related to the aforementioned detailed breakdown of exclusions, both concerning the formal accuracy of the amounts stated and their traceability to/association with the accounting records and the financial statements, as well as their substantial compliance with the provisions of the Authority’s Decision No. 242/2022 of 6 December  2022, supplemented by Resolution No. 51/2023 of 1 March 2023 of the Secretary General.

Where applicable, reference is made to Research Document No. 250 “Procedures requested by the company (engagements to perform agreed-upon procedures)” published in December 2022 by Assirevi – the Italian Association of Statutory Audit Firms, which, in turn, incorporates the provisions of ISRS 4400 (Revised) standard “Engagements to Perform Agreed-Upon Procedures” issued in April 2020 by IAASB – International Auditing and Assurance Standards Board.

These rules of a general nature are addressed to all economic operators, irrespective of the legal nature and location of the registered office.

On the other hand, as regards international air and maritime transport of passengers and/or goods, for the purpose of identifying the part of origin/destination/transshipment in Italy and with reference to the non-taxable regime within the meaning of Article 9(1)(1) and (2) of Presidential Decree No 633/1972, the certification referred to in Article 3(2) of Decision No 242/2022 of the Authority may be processed taking as a reference the data reported under Section VE “Sale transactions and determination of turnover” of the relevant VAT return, and, in the absence of precise criteria for the quantification of the journey in the national territory, the flat-rate percentages referred to in Circular No 37/E of 29 July 2011 of the Revenue Agency – Central Regulatory Directorate. In this respect, pursuant to Circular No 37/E the provisions of Article 9(1) of Presidential Decree No 633/1972 continue to apply also to transactions falling within the scope of the tax pursuant to Articles 7 to 7-septies of the above decree.

The Authority reserves the right to carry out at any time the verification and assessment of the declarations including the personal and economic data requested in the ad hoc online model published on the Authority’s website. To avoid future requests for documentation in the monitoring phase, it is recommended to provide any information and documentation useful to support what has been stated.

The contribution for the year 2023 shall be paid for two-thirds of the amount due no later than the 28^th of April 2023; the remaining third shall be paid no later than the 31^st of October 2023.

The payment must be made through the pagoPA service, also available in the “On-line services” section at https://autorita-trasporti.servizi-pa-online.it/. The following details of the party required to pay the contribution must be provided: (i) company name/trade name; (ii) tax code/VAT number; (iii) year of reference of the contribution (“2023”); (iv) instalment (advance payment, final payment, single instalment); (v) reason for payment (ART contribution).

If the payment is made by a parent company for several group companies, payments must be made separately for each company as indicated above. Any further instructions on how to pay the contribution can be found on the dedicated page of the Authority’s website.

Non-payment or partial payment of the contribution, within the deadlines of 28 April 2023 for the two-thirds of the amount and 31 October 2023 for the final balance, results in the initiation of a collection procedure, including through enforcement, by the collection services of the Revenue Agency, and the imposition of late payment interest, at the legal rate, starting from the date of expiry of the payment deadlines. This is without prejudice to any competence of the Authority with regard to the activities of control and enforcement of omitted, partial or late payments, including with regard to the application of the legal interest due.

In case of payment of contributions not due or paid in excess, it is possible to submit to the Authority, within the fifth year following that in which the payment was made, a reasoned request for reimbursement, accompanied by appropriate supporting documentation.

For general information or operational support, please write to the following ordinary e-mail address: info-contributo@autorita-trasporti.it.

To submit formal requests or communications of a legal nature that need to be entered in the general register, please write to the following certified e-mail address: autofinanziamento@pec.autorita-trasporti.it.

Telephone service is not available.