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.
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.
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.
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.
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.
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.
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.
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.
(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.
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.
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.