While energy prices are slowly starting to decrease, many businesses are still taking advantage of the capped prices ensured by a government regulation. As we wrote here, large companies have been considerably overburdened administratively by the latest amendment in relation to this state support. In addition to the declaration to their energy trader, which must be made quarterly, they must also complete an Excess Property Benefit Assessment form. This assessment is only sent to the Ministry, and the declaration to the trader only includes a confirmation of its submission.

When further amending Regulation No. 298/2022 Coll., based on which the entitlement to the capped prices arises, the Government has also specified the guidelines regarding the submission of the assessment of the occurrence of excessive property benefit. Originally, the last day for submission was the 25th day of the month following the end of the quarter. The new time window for submitting the first form is 20 to 30 April. The amendment also specifies the method of delivery of the assessment to the Ministry, which is to be in electronic form using the electronic application at the portal of the ministry. Annex 13 has also been redesigned to include a model assessment.

The customer’s declaration to the energy trader is always valid for one month after the end of the quarter, while a new one must also be delivered during this month. The latest date for the submission of the next declaration is therefore 30 April. For this declaration, however, it is necessary to refer to other annexes from the Regulation, and the models in Annexes 10 and 11 will be used for all three subsequent quarters.

Author: Veronika Odrobinová, Olga Králíčková