A company's electricity bill does not read like a household one: what matters is power, voltage level, reactive energy and a tax regime that changes with the activity carried out. Since 1 July 2025, low-voltage supplies (up to 1 kV) follow the format set by ARERA with resolution 315/2024/R/com: a unified front page, the "Scontrino dell'energia" (energy receipt), the "Box dell'offerta" (offer box) and the detailed elements. At medium voltage (above 1 kV and up to 35 kV) and high voltage this regulation does not apply and the layout depends on the supplier; the cost items are the same.
The items on the bill
| Item | What it contains | Who sets it |
|---|---|---|
| Electricity supply cost (spesa per la vendita) | Energy purchase, dispatching, retail marketing | The contract with the supplier |
| Network tariff (tariffa per l'uso della rete) | Transmission, distribution and metering, as fixed, power and energy charges | ARERA, uniform across Italy |
| General system charges (oneri generali di sistema) | Asos component (support for renewables and cogeneration) and Arim component (remaining general charges) | ARERA |
| Taxes | Excise duty and VAT | The State |
In the energy receipt every amount is a quantity multiplied by an average price: consumption charge (kWh), fixed charge (months) and power charge (kW), each split between supply and "network and charges". Unit prices are in the detailed elements, reachable through the QR code or the web address on the bill. Every quarter ARERA publishes the percentage breakdown of spending for the typical household customer in the protected service: it is not a reference for a company, where the weight of each item depends on voltage, power, consumption profile and tax regime.
Power, reactive energy and losses
- Available power (potenza disponibile) — the maximum power that can be withdrawn without being disconnected, the one for which the connection fee was paid.
- Committed power (potenza impegnata) — the level stated in the contract where a limiter is installed; otherwise it is the maximum withdrawn in the month, measured on the peak quarter-hour: a single peak sets the power charge for the whole month.
- Reactive energy — ancillary energy that, for the same active energy, increases current and losses. For non-domestic customers at low voltage above 16.5 kW of available power and for those at medium voltage, withdrawals above 33% of active energy pay a charge in €/kvarh, calculated each month band by band. The remedy is power factor correction.
- Grid losses and dispatching — energy that does not reach the delivery point is charged through conventional percentage factors set by ARERA; dispatching is the service that keeps injections and withdrawals in balance.
Excise duty and VAT
For use in premises other than dwellings, excise duty is 0.0125 €/kWh on the first 200,000 kWh of the month and 0.0075 €/kWh on further consumption up to 1,200,000 kWh; those exceeding 1,200,000 kWh a month pay 0.0125 €/kWh on the first 200,000 kWh and a flat 4,820 euros a month on the rest (table of the Italian Customs and Monopolies Agency updated on 6 October 2026). Among other cases, energy used in chemical reduction and in electrolytic, metallurgical and mineralogical processes is not subject to excise duty.
Standard VAT is 22%; it drops to 10% for mining, agricultural and manufacturing companies which request it in writing from the supplier, declaring that they meet the requirements.
For a business: what to check
- Power — compare committed power with the monthly maximum withdrawals, which the bill shows for the last twelve months: isolated peaks and oversized power are paid for every month.
- Reactive energy — if lines for excess reactive energy appear, have the power factor correction equipment checked.
- Price — rebuild the energy price from the contract formula (index, spread, losses, band by band) and compare it with the price billed; PUN values are on the market indices page.
- Taxes — typical errors: 22% VAT charged to a manufacturing company that never sent the declaration, excise duty on excluded process consumption.
- Charges — electricity-intensive companies on the CSEA list pay the Asos component according to their relief class: check that it is applied to every POD.
- Consumption — tell actual readings, estimates and recalculations apart; with several sites, check point by point.
Ask the supplier for the detailed elements in a processable format, the load curves and the breakdown of the dispatching and capacity charges applied.
For a systematic check there is the energy and gas invoice audit service by IPGS ENERGY. Request a review.
Sources
- ARERA — Resolution 315/2024/R/com, "La bolletta dei clienti finali di energia" (accessed 10 October 2026)
- ARERA — Glossary of the electricity bill, in force since 1 July 2025 (accessed 10 October 2026)
- ARERA — TIT 2024-2027, distribution tariffs (accessed 10 October 2026)
- ARERA — Resolution 630/2023/R/eel, reactive energy charges (accessed 10 October 2026)
- ARERA — Guide to reading the expenditure items, electricity (accessed 10 October 2026)
- ARERA — Press release of 29 September 2026 on the fourth quarter of 2026 (accessed 10 October 2026)
- ARERA — Fact sheet 619/2023/R/eel, electricity-intensive companies (accessed 10 October 2026)
- Customs and Monopolies Agency — National excise rates (accessed 10 October 2026)
- Customs and Monopolies Agency — Circular no. 32/2025 (accessed 10 October 2026)
- Italian Revenue Agency — Resolution no. 79/E of 25 March 2009 (accessed 10 October 2026)
Informational content by IPGS ENERGY. Information is reviewed as of the stated update date and does not replace a contractual, tax or regulatory assessment specific to an individual business.
Related service