Note on how to document the extraordinary and temporary bonus on the final price of certain energy products.
(Articles 15 and 16 of Royal Decree-Law 6/2022, of March 29)
Article 15 of Royal Decree-Law 6/2022 approves an extraordinary bonus on the retail price of certain energy products and additives, purchased between on April 1 and June 30, 2022 in retail fuel and fuel supply facilities or from companies that make direct sales to end consumers.
This bonus will be made effective through a discount on the retail price, taxes included, equivalent to the amount of the bonus, which must be applied to each supply by the aforementioned facilities and companies.
From April 15, 2022 , documents issued by retail fuel and fuel supply facilities or companies that make direct sales to end consumers for supplies to which this bonus applies must contain at least one of the following information:
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The amount of the transaction, distinguishing the price before applying the discount and after applying the bonus, as well as the amount of the bonus applied.
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Express reference to the application of the bonus included in Royal Decree-Law 6/2002.
RECOMMENDATIONS on how to include mentions of the bonus in the document to be issued on the occasion of the supply:
EXAMPLE IN THE CASE IN WHICH THE DISCOUNT OF 0.20 EUROS PER LITRE APPLIES DIRECTLY FROM THE ESTABLISHMENT OF DIRECT SALES TO THE FINAL CONSUMER:
For a supply of 1 litre of petrol at a petrol station with a retail price of 1.8 euros per litre (price which does NOT include the wholesaler's discount of 0.05 euros per litre), it is recommended to include the following details in the document to be issued on the occasion of the supply:
Option 1 : Include mentions of the price before the discount, the price after the bonus, and the amount of the bonus applied.
PVP | 1.80 |
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BONUS/DISCOUNT €0.20 | 0.20 |
TO TURN OFF | 1.60 |
TOTAL BONUS | 0.20 |
The VAT on this operation is (1.80/1.21) * 0.21 = 0.31 euros.
Option 2 : include an express reference to the application of the bonus included in RD-law 6/2022.
This express reference is free.
As an example, mentions can be made in any of the following ways:
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As additional information on the invoice: “It has obtained a bonus of 0.20 euros per litre, subsidised by the State according to RD-law 6/2022 of March 2022.”
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As a mention within the concept of the retail price:
PVP - INCLUDING BONUS RD-law 6/2022 | 1.6 |
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