{"id":55245,"date":"2024-03-14T12:00:29","date_gmt":"2024-03-14T11:00:29","guid":{"rendered":"https:\/\/www.autorita-trasporti.it\/?post_type=cpt_contributo&p=55245"},"modified":"2025-10-02T14:55:34","modified_gmt":"2025-10-02T12:55:34","slug":"contribution-for-the-operation-of-art-2023","status":"publish","type":"cpt_contributo","link":"https:\/\/www.autorita-trasporti.it\/en\/contributi-per-il-funzionamento\/contribution-for-the-operation-of-art-2023\/","title":{"rendered":"Contribution for the operation of the Authority \u2013 2023"},"content":{"rendered":"

On the basis of the Prime Minister\u2019s Decree of 5 January 2023<\/a> concerning the approval, for the purpose of its enforceability, of the Authority\u2019s Decision No 242\/2022 of 6 December 2022<\/a>, supplemented by Resolution No 51\/2023 of 1 March \u00a02023 by the Secretary General<\/a>,\u00a0 the declaration and payment procedures of the 2023 contribution due by the economic operators in the transport sector are outlined here below.<\/p>\n

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 28 April 2023, the personal and economic data requested through the online service made available by the Authority<\/a>.<\/p>\n

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.<\/p>\n

Without prejudice to the criminal penalties provided for by law in the event of false statements, non-submission or late submission of the statement, as well as indication 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,<\/a> converted, with amendments, into Law No 214 of 22 December 2011.<\/p>\n

On the basis of the above-mentioned law, economic operators with an amount of contribution equal to or less than EUR 2.500,00 (two thousand five hundred\/00 euro) are exempt from the payment obligation.<\/p>\n

Companies undergoing liquidation and\/or subject to insolvency proceedings with sole liquidation purposes as of 31 December 2022 are also exempt from payment. For companies in liquidation and\/or subject to insolvency proceedings with sole liquidation purposes as of 1 January 2023, 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.<\/p>\n

In order to determine the turnover for contribution purposes, Decision No 242\/2022 of the Authority, \u00a0as per the operational instructions provided in resolution No 51\/2023 of the Secretary-General, in addition<\/a> to providing detailed information on the calculation, set out that the following be excluded from the total revenue:<\/p>\n

    \n
  1. any revenue arising from activities not falling within the Authority\u2019s areas of competence as identified in its Decision No 242\/2022<\/a>;<\/li>\n
  2. revenues arising from activities carried out abroad;<\/li>\n
  3. grants for expenditure on plant and equipment or on investment, received and accounted for in the income statement;<\/li>\n
  4. grants related to income up to the maximum extent covering the costs for maintaining full efficiency of the relevant national and regional railway infrastructure;<\/li>\n
  5. revenues of entities operating in the management of motorway infrastructure, resulting from the \u201cequivalent increase of the relevant charge\u201d 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 upgrade and enhancement of roads and motorways directly managed by ANAS S.p.A.;<\/li>\n
  6. revenues from activities carried out in the postal market for undertakings holding authorisation for the postal service;<\/li>\n
  7. capital gains and extraordinary income arising from sale transactions of immovable property;<\/li>\n
  8. contingent assets;<\/li>\n
  9. compensations for damage exclusively related to corporate assets;<\/li>\n
  10. amounts due for reimbursement of advances 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.<\/li>\n<\/ol>\n

    In addition, the following are excluded:<\/p>\n

      \n
    1. in case of a single transport contract only, the revenues deriving from the charging of services of the same type rendered to another operator subject to the contribution;<\/li>\n
    2. the revenues deriving from the lease, chartering and rental of transport vehicles, after communication, respectively, of the details of the lessee or renter and provided that the contribution is paid by the latter.<\/li>\n<\/ol>\n

      In Decision No 242\/2022 of the Authority<\/a>, as supplemented by Resolution \u00a0No 51\/2023 of the Secretary-General<\/a>, 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.<\/p>\n

      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.<\/p>\n

      In addition, exclusions have been granted for the following transport sectors: management of freight handling centres (inland terminals and logistics operators); management of port infrastructure; port operations and services; road freight transport services connected with motorways, ports, rail freight terminals, airports, inland terminals; maritime agency\/advisory services.<\/p>\n

      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\u2019s Decision No 242\/2022 <\/a>(on 27 January 2023) by the tax representative or directly by the foreign entity through direct identification.<\/p>\n

      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.<\/p>\n

      Providers of shipping agency\/advisory services are required to pay the contribution in the name and on behalf of foreign carriers, where they are fiscally represented or the appointed representative belongs to the same group as the represented carrier, determining the turnover in the manner provided for entities operating in the maritime and inland waterways transport sector for passengers and\/or freight.<\/p>\n

      In relation to rail freight services, shunting operators, traction drivers, and wagon operators are required to pay the contribution for their respective areas of competence.<\/p>\n

      For providers of international land passenger and\/or freight transport services (by road or 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.<\/p>\n

      The persons liable for contribution payment shall have to pay two thirds of the amount due by the deadline of 28 April 2023, while the remaining third shall be paid no later than 31 October 2023.<\/p>\n

      The payment shall be made through pagoPA service, which is also available in the \u201conline services\u201d section<\/a>, according to the procedure described under the FAQ section below.<\/p>\n

      Non-payment or partial payment of the contribution by the deadlines of 28 April 2023, for the advance payment of two thirds of the amount, and of 31 October 2023, for the final balance, results in the initiation of collection procedures, including enforced by the tax collection agency, in addition to the application of late payment interest, at the legal rate, from the date of expiry of the deadline for payment. This is without prejudice to any competence of the Authority with regard to control activities, as well as to the enforcement of omitted, partial, or late payments, including with reference to the application of the legal interest due.<\/p>\n

      Further information, methods of calculation and reporting of the contribution due and any procedures for submission of communications relating to the payment, are available in the members-only section<\/a>, which is accessible after accreditation.<\/p>\n

      For general information or operational support please address:<\/p>\n