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25 August 2014
Since June 01, 2014 all property owners have to keep a “Libretto di Impianto” – a type of booklet – for their heating and air-conditioning systems, in which all checks and maintenance services have to be recorded in order to understand the whole life cycle of the radiator and/or air-conditioning system. As this regulation does not only concern new systems but also already installed heating and air conditioning systems property owners have to print out and fill in the relevant form, which they download from the internet. The technicians, who carry out the maintenance services, have to record the energy efficiency of these systems.
In case the property owner can not produce such a booklet for his heating and air-conditioning system in future, he is running the risk of a fine between 500 and 3.000 euros!
By law the regular maintenance of heating systems is regarded as “ordinary maintenance” and therefore calculated according to the reduced VAT rate of 10 %. In case the normal tax rate of 22 % was wrongly charged, you are entitled to ask back all tax paid in excess from the company engaged (the company, on the other hand, can demand back the amount from the state within a period of two years, in case there is proof that the required sum has really been paid back to the customer).