Tax codes for tax credits

Business Energy Bonus: The new tax codes that will be used for compensation have been communicated via Form F24. with resolution n. On the 17th of April 6, 2023, the Revenue Agency created the codes related to the first quarter of the year: let’s see in detail what they are and how to indicate them correctly.

with the resolution no. 17 of 6 April 2023the Revenue Agency established new offices tax codes For use, by model F24, from Tax credits In favor of the companies as partial compensation for the high fees already incurred for the purchase Electricity, natural gas and fuel In the first quarter of 2023.

Let’s see what they are in detail.

Business Energy Bonus: New Tax Codes

Revenue agency established i tax codes For use in compensation, by Form F24, of Tax credits Derived from Trade Energy Bonus Related First quarter 2023.

All tax codes

under everything tax codes:

• “7746” is called “Credit transfer – tax exemption in favor of energy-intensive companies (first quarter 2023) – Art. 1, c. 2, Law 197/2022;
• “7747” is called “Credit transfer – tax credit in favor of non-energy-intensive companies (1st quarter 2023) – Art. 1, C. 3, Law 197/2022;
• “7748” is called “Credit transfer – tax credit in favor of companies with high consumption of natural gas (first quarter 2023) – Art. 1, C. 4, Law 197/2022;
• “7749” is called “Credit transfer – tax credit in favor of companies other than those with high consumption of natural gas (first quarter 2023) – Art. 1, C. 5, Law 197/2022;
• “7750” is called “Credit transfer – tax credit for the purchase of fuel for agricultural activities, fishing and mechanized agricultural activities (first quarter 2023) – Art. 1, c. 45 and c. 46, Law 197/2022.

How to indicate tax codes

In the Model F24the above codes must be entered in the section “Internal Revenue” It shall be shown in correspondence with the amounts indicated in the column “Offset credit amountsOr, in cases where the compensated credit is reversed, in the column “debts paid“.

The year the claim refers to must be indicated in the “Reference year” field (in this case 2023).