Dear Clients,
The Government, by its Decree No. 298/2022 Coll., has decided to cap energy prices for, among others, large enterprises.
Large enterprises are obliged to report to the Ministry of Industry and Trade on a quarterly basis (for the first quarter from 20.04.2023 to 30.04.2023) on the assessment of the occurrence of excessive material benefit. A material benefit is defined as a benefit obtained by taking electricity or gas at a discounted price compared to the contractually agreed price. In the event of exceeding the maximum amount of the material benefit, the large enterprise is obliged to pay the excessive material benefit to the State budget.
The large enterprise shall submit the report on the assessment of the occurrence of the excessive material benefit electronically via the AIS MPO portal.
However, a large enterprise that does not itself own a point of supply, for example because of a lease, does not have to submit an excessive material benefit assessment report.
If you are interested, we will be happy to assist you in compiling and submitting an excessive material benefit assessment report.
Your LTA team