Pursuant to article 7, paragraph 5 of Legislative Decree no. 249/2012 the amount of contribution fee, as well as the terms and procedures to calculate, collect, and pay it are set, at least on an annual basis, by the Ministry of Economic Development, together with the Ministry of Finance, taking also into consideration the information provided by OCSIT and with a view to ensure its economic and financial equilibrium.
In fact, the contribution fee has the purpose to cover costs connected to OCSIT activity and mission, considering that its activities are carried out on a non-profit basis and on a cost-coverage principle.
The contribution fee is due by all the economic operators that provided for consumption in the preceding year.
Contribution Fee Calculation Method
The guidelines issued by the Ministry of Economic Development on 31 January 2014 indicate the procedure to calculate the advanced fee to OCSIT and the related final balance.
With respect to the calculation of the advanced payment of the contribution, by 30 November of each year, OCSIT communicates to the Ministry of Economic Development the budget for the following year (so called OCSIT Budget).
With respect to the final balance of the contribution fee, by 15 February of each year, OCSIT communicates total costs paid during the previous year, with detail of the structure costs, costs for financing and the rents paid for the use of stockholding capacity.
Based on such data, a further inter-ministry decree will determine both the balance for the preceding year and the advance payment for the current year, thus authorizing OCSIT to pay/return the balance and collect the advanced contribution fee.