Charging station bonus, 40% discount for professionals and businesses


Emma Potter

The March 15, 2024 will reopen the door for Charging bonuses for businesses and professionalsdedicated to supporting the purchase and installation of charging infrastructure for electric vehicles.

This initiative, managed by Invitalia on behalf of the Ministry of the Environment and Energy Security, will be available for at least three monthswith the aim of maximizing the number of beneficiaries of the available economic contribution, which amounts to over 70 million euros remaining after the first opening of the door.

The platform will allow the compilation and sending of applications starting from March 15th, with one deadline set for June 20th 2024. This program is part of the country's strategies for the development of electric mobility, supported by the National Recovery and Resilience Plan (PNRR) and considered fundamental for achieving the objectives set by the National Integrated Plan for Energy and Climate (PNIEC).

The benefits provided are: accessible to both businessesregardless of their size and location on the national territory, and to individual professionals. The contribution covers 40% of eligible expenses incurred after November 4, 2021 and documented via electronic invoicing. Eligible expenses include the purchase and installation of charging infrastructure, including ancillary expenses such as installation of charging stations, electrical systems, necessary construction works, monitoring devices, as well as costs for connection to the electricity grid and design and maintenance costs. testing, up to a maximum of 10% of the total cost.

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We remind you that the incentives were provided for the first time with the decree of the Ministry of Ecological Transition (MITE) of 25 August 2021 published in the Official Journal of 20 October 2021.

The resources initially allocated, provided for by law 104/2020 for professionals, businesses and companies that install charging stations for electric vehiclesamount to 87.5 million and they are divided as follows:

  • 70 million of euros for the purchase and installation of charging infrastructures with a total value of less than 375,000 euros by businesses;
  • 8.75 million euros for the purchase and installation of charging infrastructures with a total value equal to or greater than 375,000 euros by businesses;
  • 8.75 million euros for the purchase and installation of charging infrastructure by professionals.

After the first opening of the branch, which took place in October and November 2023, more than 70 million euros are still available.

It is a bonus of 40% of the expenses incurred for these interventions, which may be only required once. The beneficiaries, specifically, are the “natural persons in the exercise of business, arts and professions”hey “taxable subjects of corporate income tax (IRES)”which however they must comply with specific requirements both on the date of submission of the application and on the date of disbursement of the contribution.

Let's see in detail what they are.

Charging station bonus for professional companies: the requirements

The businesseswhich anyway they must not have requested a further public contribution for the same expensesthey must necessarily:

  • be based in Italy;
  • be active and registered in the Business Register, with regular INPS, Inail and Durc registration;
  • be in compliance with the tax authorities.

Companies in difficulty or subjected to insolvency or equivalent procedures and those subjected to interdictory sanctions or not in compliance with the repayment of sums due due to revocation of benefits (including those that have already exceeded the limits of the de minimis regulation) cannot submit requests.

THE professionalswhich in the same way as companies must not have requested or received further public aid for the same interventions, must:

  • be in compliance with tax obligations, payment of social security and welfare contributions and any refunds of sums due for revocation of benefits;
  • have a turnover (from the latest VAT return, line VE50) not less than the value of the plant.

The professionals in flat rate regime they can apply for an infrastructure value not exceeding 20 thousand euros.

Charging station bonus, eligible expenses

The expenses that give the right to the 40% contribution must be incurred after the entry into force of the Decree: therefore, the expenses incurred from 4 November 2021 onwards.

The amounts (net of VAT) are considered for:

  • purchase and implementation of charging infrastructure;
  • connection to the electricity grid, for a maximum of 10%;
  • design, works management, safety and testing, within the limit of 10%.

Instead they are excluding expenses for taxes, consultancy, land, buildings and authorisations and different services.