FAQs

According to Article 96 of the Excise Tax Law, an electricity production facility is a taxpayer if it consumes the electricity it generates or supplies it to a consumer. By carrying out any of these acts, you are required to register as a “taxpayer” in the Territorial Registry.

However, an electricity production facility that is limited to supplying the electricity it generates to a person or entity other than the consumer is, for this reason, neither a taxpayer nor required to register as a “taxpayer” in the territorial registry.