Posted on 19 March 2024
On the basis of the Prime Minister’s Decree of 8 January 2024 which approves and enforces the Authority’s Decision No. 194/2023 of 7 December 2023 supplemented by Resolution No. 104/2024 by the Secretary-General, the declaration and payment procedures of the 2024 contribution due by the economic operators in the transport sector are outlined here below.
Economic operators with a turnover exceeding EUR 5,000,000 (EUR 5 million/00), without prejudice to any exclusions or deductions that may exempt them from the payment of the contribution, shall report to the Authority, by 30 April 2024, the personal and economic data requested through the online service made available by the Authority.
The declaration shall be signed by the legal representative or, for companies not resident in Italy and with no permanent establishment in the State territory, by the tax representative or directly by the foreign entity through direct identification with digital or handwritten signature, attaching a copy of the identity document. In support of the declaration, they shall sign and submit an analytical list specifying the exclusions invoked. Where the latter exceeds the threshold of 20% of turnover and the economic operator has a turnover of EUR 10.000.000 or more (EUR 10 million/00), it will be necessary to submit a statement concerning these exclusions, signed by the statutory auditor or statutory audit firm or, alternatively, by the board of auditors of the economic operator concerned.
Without prejudice to the criminal penalties provided for by law in the event of false statements, the non-submission or late submission of the declaration, and the provision of incomplete or untrue information in the model, implies the application of the penalties referred to in Article 37 of Decree-Law No. 201 of 6 December 2011, converted into Law No. 214 of 22 December 2011, as amended.
In cases of excusable and/or bona fide errors in the reporting procedure, and provided that no substantial audit has been initiated on the relevant position, the economic operator may, within the year following the contribution period in question, voluntarily implement corrective measures to regularize its reporting and payment obligations. This can be done without incurring penalties or additional late payment interest.
On the basis of the above-mentioned law, economic operators with a contribution amount equal to or less than EUR 2.500,00 (two thousand five hundred/00 euro) are exempt from the payment obligation.
Companies undergoing liquidation and/or subject to insolvency proceedings with sole liquidation purposes as of 31 December 2023 are also exempt from payment. For companies in liquidation and/or subject to insolvency proceedings with sole liquidation purposes as of 1 January 2024, the contribution shall be payable for the period from that date until the date of liquidation and/or subjection to insolvency proceedings with sole purpose of liquidation.
In addition, for the purpose of preventing duplication of contributions in the turnover calculation, the following revenues are excluded:
In Decision No. 194/2023 , as supplemented by Resolution No. 104/2024 of the Secretary-General, it is provided that, in the case of revenues generated by undertakings in a consortium providing transport services, the contribution will be paid by the latter for the services falling within its remit and, to avoid duplication of payments attributable to the same revenue share, the member undertaking will exclude revenues from the transport services provided to the consortium. In any case, the member undertakings are required to fulfil the reporting obligation and, in relation to the services outside the consortium, the contribution obligation.
Specific methods for identification of the relevant turnover for contribution purposes are provided for economic operators providing air transport and maritime and inland waterway transport services for passengers and/or freight.
In addition, exclusions have been granted for the following sectors or categories of transport operators:
As a general rule, only for companies that are not resident in Italy and have no permanent establishment in the State territory, the turnover is considered to be equal to that resulting from the last VAT return submitted at the date of publication of the Authority’s Decision No. 194/2023 (on 24 January 2024) by the tax representative or directly by the foreign entity through direct identification.
In the case of persons linked by control or affiliation relationships referred to in Article 2359 of the Civil Code or subject to management and coordination pursuant to Article 2497 of the Civil Code, including through commercial relations within the same group, each person is required to pay an autonomous contribution, the amount of which shall be calculated in relation to the revenues entered in the financial statements arising from the activity carried out by the individual company.
Any obligation to pay the contribution by entities providing shipping agency services in the name and on behalf of foreign carriers, where they are part of the same group as the represented carrier, remains provisionally suspended until the issue is resolved by the highest administrative court.For entities providing international road transport services for passengers (by road or rail), and freight (by rail), the relevant turnover for the purpose of 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 share of revenues relevant for this purpose, a percentage calculation shall be made based on the distance travelled in the State territory in relation to the total route.he liable parties shall pay two thirds of the amount due by the deadline of 30 April 2024, with the remaining third to be settled by 31 October 2024.
The payment shall be made through pagoPA service, which is also available in the “online services” section, according to the procedure described under the FAQ section below.
Non-payment or partial payment of the contribution by the deadlines of 30 April 2024, for the advance payment of two thirds of the amount, and of 31 October 2024, for the final balance, will result in the initiation of collection procedures, including enforcement by the tax collection agency, along with the application of late payment interest at the legal rate, starting from the payment deadline. This is without prejudice to the Authority’s competence regarding control activities, as well as the enforcement of missed, partial, or late payments, including the application of legal interest due.
Additional information on the methods of calculating and reporting the contribution due is available in the members-only section, accessible upon accreditation.
For general information or operational support please address:
To submit formal requests and/or legal communications that need to be registered in the general protocol, please address:
Telephone service is not available.
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.
The liable entities are the economic operators carrying out one or more of the activities listed below:
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.
The term refers to a residual category of activities and/or services not included in those listed in the a.m. Article 1 (1), which serve a preliminary, accessory, auxiliary, or instrumental role in transport and/or logistics. This category includes, but is not limited to, services such as packaging, palletisation, handling, logistical and transport support, consolidation, as well as activities as General Sales Agents (GSA), General Cargo Agents (GCA), and General Sales & Service Agents (GSSA).
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.
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. 194/2023 of 7 December 2023, approved by Prime Minister’s decree of 8 January 2024 and published on 24 January 2024, as supplemented by Resolution No. 104/2024 of 13 March 2024 of the Secretary-General, the Authority established the contribution rates for 2024 and the relevant reporting and payment procedures.
Pursuant to the aforementioned decision, the contribution for the operation of the Transport Regulation Authority for 2024 is 0.5 (zero point five) per thousand of the turnover resulting from the last financial statements approved on 24 January 2024, i.e. the date of publication of Decision No. 194/2023.
Yes, Article 2(16) of Decision No. 194/2023 establishes an exemption threshold stipulating that the payment is not due for contributions equal to or less than EUR 2.500,00 (two thousand five hundred euros). This is aimed at avoiding that a contribution obligation arises for small operators and micro-enterprises.
No, companies in liquidation and/or subject to an insolvency procedure solely for liquidation purposes as of 31 December 2023 are not required to pay the contribution. For companies in liquidation and/or under an insolvency procedure solely for liquidation purposes from 1 January 2024 onwards, the contribution will be payable for the period from that date until the date they are placed into liquidation and/or subjected to an insolvency procedure solely for liquidation purposes.
For the purpose of the contribution payment, “turnover” refers to the amount resulting from the income statement under item A1 (revenues from sales and services) plus item A5 (other revenue and income) – or corresponding items in financial statements drawn up in accordance with international accounting standards IAS/IFRS or other criteria – from the last approved financial statements as of 24 January 2024, i.e. the date of publication of Decision No. 194/2023. To determine the relevant turnover for the contribution, Decision No. 194/2023, supplemented by Resolution No. 104/2024 of the Secretary-General, stipulates that the following is excluded from the total revenue:
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, 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.
Yes, to prevent duplication of contribution, the revenues deriving from the rental and leasing of transport vehicles (without driver/operator, bareboat, or dry lease) may be excluded from the total revenue, subject to prior communication of the details of the lessee or the party leasing them.
Yes, infrastructure managers of national and regional railway infrastructure may exclude from their total revenues the proceeds derived from contributions for operating expenses, up to the maximum amount necessary to cover the costs of maintaining the infrastructure in full efficiency.
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.
Decision No. 194/2023 stipulates that motorway infrastructure managers may exclude from their total revenues: (i) proceeds derived from the “equivalent increase in the applicable charge” implemented with the entry into force of Decree-Law No. 78 of 1 July 2009, converted, with amendments, into Law No. 102 of 3 August 2009, allocated for ordinary and extraordinary maintenance, as well as for the upgrading and enhancement of roads and motorways directly managed by ANAS S.p.A.; and (ii) non-monetary revenues related to user discounts.
Yes, for operators of freight handling centres (inland terminals and logistics operators), the following components are excluded from the total revenue:
Entities operating in the freight railway sector may exclude revenues that constitute the recharging to the customer for traction, shunting and use of third-party wagons, while each of these services remains subject to independent contribution obligations for the part relevant to each entity.
Under Decision No. 194/2023 economic operators providing maritime agency services may 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.
With regard to entities providing freight forwarding services, excluding those operating road freight transport, Decision No. 194/2023 stipulates that proceeds derived from recharging transport services actually performed by third-party carriers on behalf of the principal are excluded from total revenues, provided that these services are not rendered by non-resident entities with no permanent establishment or tax representative within the State territory. For the identification of the relevant revenue for sea and air shipments, Article 2 (14) of Decision No. 194/2023 refers to the rules established for maritime transport and air carriers, respectively.
As a general rule, for companies not resident in Italy and with no permanent establishment in the State territory, the turnover is considered to be equal to the turnover resulting from the last VAT return submitted on 24 January 2024, i.e. the date of publication of Decision No. 194/2023, by the tax representative or directly by the foreign entity through direct identification.
Article 20 (2) of Decree-Law No. 104 of 10 August 2023, converted, with amendments, into Law No. 136 of 9 October 2023, has removed the contribution obligation concerning third-party freight transport services starting from 2024.
It should be noted that, given the specific purpose pursued by the provision, 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). Therefore, operators in the freight transport sector who have generated revenues from services related to logistics or from one or more of the other activities listed in Article 1 (1) of Decision No. 194/2023 are still required to fulfil the reporting obligations set out in Article 3 (1) of Decision No. 194/2023 for 2024.
The turnover of entities operating in the air passenger and/or freight transport sector will be based on the amount reported in the last VAT return submitted on 24 January 2024, i.e. the date of publication of Decision No. 194/2023. This turnover pertains to transactions that fall under a single air transport contract and consist of:
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, calculated by applying a flat rate percentage of 38% to the total value of transport services with origin/destination/transhipment in Italy.
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:
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 30 April 2024, 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.
In these cases, the tax representative of the company or directly the foreign entity shall comply with the reporting obligation through direct identification.
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 30 April 2024, 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.
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.
Only in cases of excusable and/or bona fide errors in the reporting procedure, and provided that no substantial audit has been initiated on the related position, the economic operator may, within the year following the contribution period in question, voluntarily implement corrective measures to regularise its reporting and payment obligations. This can be done without incurring penalties or additional late interest charges.
Article 3(2) of the Authority’s Decision No. 194/2023, supplemented by point 19 of Resolution No. 104/2024 of 13 March 2024 by 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), it will also be necessary to submit 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 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 accounting records and financial statements, as well as their substantial compliance with the provisions of the Authority’s Decision No. 194/2023 of 7 December 2023, supplemented by Resolution No. 104/2024 of 13 March 2024 by 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/transhipment 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. 194/2023 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 – Regulatory Coordination.
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 2024 shall be paid for two-thirds of the due amount no later than 30 April 2024; the remaining third shall be paid no later than the 31 October 2024.
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 (“2024”); (iv) instalment (advance payment, final payment, single instalment); (v) reason for payment (ART contribution).
If payments are actually made by a parent company for several group companies, they must be clearly documented separately for each company.
Non-payment or partial payment of the contribution, within the deadlines of 30 April 2024 for the two-thirds of the amount and 31 October 2024 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.
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