The Energy Server is not a generic IT server, but the device required by Italian tax
legislation for electric vehicle charging points. The Energy Server is the
component (physical or virtual) that collects, stores and transmits to the
Italian Revenue Agency the payment data generated by the charging points. It
therefore serves to enable the correct certification and electronic
transmission of revenue derived from the charging service, in accordance with
the rules laid down in Article 2, paragraph 1-ter of Legislative Decree 127/2015.
An electric car charging point can also function, to all intents and purposes, as a point of
sale. Through integrated POS terminals, card readers or the operator’s apps,
the charging point collects payment for the charge, issues receipts and records
transactions for the Italian Revenue Agency.
New requirement to register energy servers
In a press release published on 3 June 2026, the Italian Revenue Agency announced that, from that
date, a new web service is available on the ‘Fatture e Corrispettivi’ portal,
enabling operators of electric vehicle charging points to register their energy
servers.
Payments
From a tax perspective, the function of the Energy Server is comparable to that of a
digital cash register for a shop.
The obligation to submit data applies only if payments are recorded; there is no such
obligation if an operator with a charging point has decided to issue only
electronic invoices to users, or if they charge only their own company cars, or
if they offer this service free of charge to their customers or guests.
Installation/Accreditation/Registration of the Energy Server
Before payments can be submitted, the energy server must be installed and configured.
This is usually carried out by the system supplier, the installer or a
technician. The installer is responsible for connecting the charging point and
setting up its internet connection (via an Ethernet cable or data SIM). The
operator must provide the charging point operator with the data required for
the subsequent registration.
You must then register as an ‘Energy Operator’ via the dedicated online procedure
available on the Italian Revenue Agency’s website in the ‘Invoices and Payments’
section, and subsequently register each ‘Energy Server’. Essentially, this
involves linking the unique identifier of the Energy Server to the operator’s
VAT number within the Agency’s IT system.
Signature/Seal
Each Energy Server must have a digital signature certificate linked to the operator’s
VAT number. The certificate is requested and linked to the Energy Server during
the accreditation and registration process on the ‘Invoices and Payments’
portal. The digital signature certificate must then be generated and installed
directly on the ‘Energy Server’ itself.
Data submission
Once the configuration, accreditation, registration and creation of the digital
signature have been completed, an ‘XML’ file can be prepared and the summary
data for each day can be submitted to the Revenue Agency.
Deadlines for data submission
The first submission covering transactions from January to May 2026 must be made by 6
August 2026.
Data for subsequent months must be submitted monthly by the end of the month following
the reference month.
- June data = by the end of July
- July data = by the end of August
- … and so on
Further compliance requirements to be assessed regarding charging points
ARERA/GSE
The registration requirement (Article 5 of the Ministerial Decree of 16 March 2023) must be
assessed if the charging point is located in a place open to the public, even
if on private property. Registration must be carried out on the Single National
Platform (PUN) managed by the GSE.
SCIA
(extract from the Decree of the Ministry of Infrastructure and Transport of 3 August 2017 –
Article 1, paragraph 3)
The installation of charging points on private property and in private areas, even where open to
public use, remains a free activity not subject to authorisation or to a
certified notification of commencement of activity, provided that the
following requirements and conditions are met:
a) the charging point does not require a new connection to the electricity distribution network
nor any modification to the existing connection;
b) the charging point complies with current technical and safety standards;
c) the installation of the charging point is carried out by a qualified person and in
compliance with electrical safety regulations;
d) the installer must issue a certificate of conformity confirming that the system and its
operation comply with electrical safety regulations.
Notification of new business activity
Depending on the number of users, sales volumes and profit margins, consideration should be
given to whether it is necessary to notify the Companies Register and the VAT
office of the new business activity of ‘operation of electric vehicle charging
stations’ under Ateco code 35.15.00.
What VAT rate applies to electric car charging?
Electricity is considered a good (Article 814 of the Civil Code) and so is the charging of
electric cars. This does not constitute the provision of services but the sale
of goods (see also Ministerial Resolution 27/2023).
The applicable VAT rate is 22 per cent.
The 4 per cent concession for domestic use cannot be applied, as this relates to
electricity for private dwellings and ancillary premises, and private charging
points with a single meter and a single point of delivery (POD) with a power
rating not exceeding 15 kW.
In the case of hotels and guesthouses, the 10% rate applicable to ancillary services cannot be
used, as electric vehicle charging is not equivalent to a service but
constitutes a supply of goods.