Persons in possession of an electrical workshop license issued by the Customs Agency must submit the consumption declaration for the tax 
year 2020 by 31 March 2021.
Those who pay the excise duties on electricity directly to the Customs Agency are required to submit the declaration (for example those
who consume part or all of the electricity self-produced by cogeneration plants or who enjoy exemptions for particular processes that are
considered "exempt uses").
The declaration of consumption must also be submitted:
All owners of photovoltaic systems, in the on-the-spot exchange or partial transfer regime, who use the energy produced in premises or
places other than homes, with power greater than 20 kW;
All owners of production plants (eg hydroelectric, photovoltaic) who totally transfer the electricity produced to the grid.