FAQs
New developments in the Territorial Register
Taxpayers
Pursuant to article 96 of the Excise Tax Law, an electrical energy production facility is a taxpayer if it consumes the electricity generated by it or if it supplies it to a consumer. For carrying out any of these acts, you are required to register as a “taxpayer” in the Territorial Registry.
However, an electrical energy production facility that is limited to supplying the electricity generated by it to a person or entity other than the consumer, for this reason, is neither a taxpayer nor is it required to register as a “taxpayer” in the Territorial Registry.