General Terms and Conditions

Deklara — Limeon S.r.l. | www.deklara.it

Version 1.3 | Date: 28.04.2025 | Nr. RAE BZ-237181

Contract languages: Italian / German. In case of discrepancy, the Italian version prevails.

These General Terms and Conditions (hereinafter "GTC") govern access to and use of the Deklara services developed and managed by Limeon S.r.l., registered office at Via Mercato Vecchio 19, 39042 Bressanone (BZ), VAT IT 03161350214, e-mail support@deklara.it, PEC: info@pec.limeon-energy.it. The GTC apply exclusively to entities acting in the exercise of their professional or business activity (B2B contract). Access by private consumers is not permitted.

Deklara is available in two service options: Option Solo (self-service: the User independently manages their own plants, p12 certificate and declarations) and Option Zero(managed service: Limeon acts as agent pursuant to Art. 1703 of the Italian Civil Code, preparing and submitting declarations on the User's behalf on the basis of an ADM Delegation).

Section I — General Provisions (Arts. 1–12)

Applicable to both options

Art. 1 — Subject matter and service options

1.1 These GTC, together with the Privacy Policy, the Price List Annex and any orders confirmed via the Portal, constitute the entire contractual agreement between the parties.

1.2 At registration, the User selects the preferred Option. The provisions of the corresponding Section apply in full in addition to these General Provisions. If both Options are activated, both respective Sections apply.


Art. 2 — Definitions

TermDefinition
"Portal / Deklara"Web-based software platform for collecting, processing and S2S transmitting excise declarations to the ADM.
"User"Legal entity or individual who, following registration and payment, accesses and uses the Portal.
"Plant"Electrical plant (officina elettrica) for production, purchase or consumption of electricity, subject to declaration obligations under the TUA.
"Option Solo"Service where the User independently manages their own excise declaration via Deklara.
"Option Zero"Service where Limeon, as agent, manages the preparation and submission of declarations on the User's behalf.
"Obligated Party"Operator required to declare and pay excise duty on electricity under Arts. 52-54 TUA.
"Consultant"Natural or legal person who, as ADM Delegate, manages plants and declarations of third-party Obligated Parties via the Portal.
"Delegate"Party authorised by the Obligated Party to operate on the Portal and/or with the ADM on their behalf.
"p12 Certificate"Digital certificate in PKCS#12 format for digital signing and authenticated transmission of declarations to the ADM.
"ADM Delegation"Formal delegation granted by the User to Limeon (or the Consultant) via the ADM portal.
"S2S"Server-to-server transmission between Deklara systems and the ADM.
"TUA"D.Lgs. 26 October 1995, no. 504, as amended by D.Lgs. 14 March 2025, no. 43.
"Half-year H1"Consumption period January-June; ADM transmission window: July-September.
"Half-year H2"Consumption period July-December; ADM transmission window: January-March.
"Fee"Periodic amount due from the User for the selected package.
"Equiv. Annual Fee"Total fee / years of contract duration; basis for calculating the liability cap.

Art. 3 — Registration, Access and Roles

3.1 Access to the Portal requires prior registration with the following mandatory information: company name, VAT number, tax code, registered office, PEC address, name and surname of the contact person and contact details.

3.2 The User warrants that the information provided is complete, truthful and up to date, and promptly notifies Limeon of any changes.

3.3 Access credentials are personal and non-transferable. The User is responsible for all activities carried out using their credentials. In the event of loss or compromise, the User immediately notifies Limeon and proceeds to change them.

3.4 The User may operate as: Obligated Party (plant owner, accessing in their own name); Consultant/Delegate (accessing on behalf of third parties, subject to the conditions in Art. 17); Internal User (authorised employee or collaborator).

3.5 Limeon may restrict or suspend access under the following graduated procedure: (a) minor violations: written notice with 5 working days to remedy; (b) failure to remedy or repeated violation: suspension with 48-hour written notice; (c) immediate suspension without notice exclusively for serious violations (unlawful use, fraud, IT security breach, non-payment beyond 30 days, authority order). In the event of suspension attributable to the User, Limeon is not responsible for consequences arising from the inability to submit declarations to the ADM.


Art. 4 — Personal Data Processing and Privacy

4.1 Personal data are processed by Limeon S.r.l. as data controller in accordance with the GDPR (EU Reg. 2016/679) and D.Lgs. 196/2003. The full Privacy Policy and DPO contact details are available on the Portal; they must be actively confirmed before registration.

4.2 Where the User uploads data relating to their own customers or employees, Limeon acts as data processor (Art. 28 GDPR). The User declares they have an appropriate legal basis for transferring such data to Limeon and is entitled to request information on security measures with at least 30 days' notice.


Art. 5 — Service Availability and Maintenance

5.1 Limeon undertakes to ensure a high standard of Portal availability, subject to necessary technical maintenance and third-party system dependencies. Planned maintenance is communicated with reasonable advance notice by e-mail.

5.2 Unplanned interruptions due to technical issues, force majeure or ADM malfunctions do not give rise to refund rights.


Art. 6 — Fees and Payment

6.1 Applicable fees are set out in the Price List Annex and confirmed at registration. All prices are exclusive of VAT. Payment is made exclusively via Stripe Payments Europe, Ltd.

6.2 The fee for the first period (calculated pro-rata) must be paid via Stripe before service activation. For automatic renewals, Stripe charges the fee at the fixed expiry date (31 March or 30 September).

6.3 In the event of failed payment, Limeon notifies the User by e-mail. The User has 7 days to regularise; after that Limeon may suspend access and, following a written notice unresolved within 15 days, terminate the contract.

6.4 In the event of a package upgrade, the fee difference for the remaining period is charged pro-rata via Stripe.

Price List — Option Solo (€/year, excl. VAT)

PackageAnnual fee
1 plant€ 199.00
up to 5 plants€ 599.00
up to 10 plants€ 949.00
up to 15 plants€ 1,249.00
up to 20 plants€ 1,549.00
up to 25 plants€ 1,849.00
≥ 26 plantsIndividual quote

Consultant Add-on (one-time fee): fixed activation fee (includes 3 plants) € 199.00 + per additional plant beyond the 3 included € 49.00/plant. Charged via Stripe upon activation of the Consultant profile; non-refundable.

Price List — Option Zero (€/year, excl. VAT)

No. of PlantsAnnual fee
1€ 399.00
2€ 749.00
3€ 1,049.00
4€ 1,299.00
5€ 1,499.00
≥ 6Individual quote

For multi-year plans (3 or 5 years) the equivalent annual fee is subject to individual quotation.


Art. 7 — Duration, Renewal and Withdrawal

7.1 The contract runs from the activation date communicated by Limeon. The first contractual period ends on the 31 March or 30 September falling at least 6 months after the activation date, ensuring the inclusion of at least one full H1 and one full H2 semester. The fee for the first period is calculated pro-rata (annual fee × effective months ÷ 12, rounded to the nearest whole month). From the second period, the contract runs from the fixed date so determined for periods of 12 months.

7.2 Unless cancelled in writing at least 30 days before the fixed expiry date (31 March or 30 September), the contract automatically renews for a further year at the then-current conditions. The new annual fee cannot increase beyond the previous year's Equivalent Annual Fee by more than the annual ISTAT FOI index variation for the preceding October plus a maximum of 3%, and is communicated at least 60 days in advance.

7.3 Cancellation must be communicated in writing (including PEC or e-mail) at least 30 days before the fixed expiry date.

7.4 Limeon may withdraw with 60 days' written notice (withdrawal for convenience), reimbursing the Equivalent Annual Fee pro-rata for whole semesters not used. In the event of withdrawal due to the User's serious breach, or early withdrawal by the User for reasons other than Limeon's breach, no refund is due.


Art. 8 — Amendments to the GTC

Limeon reserves the right to amend these GTC at any time. Amendments are communicated to the User by e-mail with at least 30 days' notice. Users who do not wish to accept the new conditions may withdraw within that period (pro-rata refund under Art. 7.4). Continued use of the Portal constitutes full acceptance of the new GTC.


Art. 9 — Force Majeure

9.1 Neither party is liable for failures caused by force majeure events (events outside reasonable control, unforeseeable and unavoidable with ordinary diligence, including natural disasters, pandemics, acts of war, authority measures, prolonged ADM system outages). The affected party notifies the other within 3 working days.

9.2 If the event continues for more than 60 days, either party may withdraw with 15 days' written notice; Limeon reimburses the Equivalent Annual Fee pro-rata for whole months not used.


Art. 10 — Final General Provisions

10.1 The Portal, software, trademarks and content are the exclusive property of Limeon S.r.l. or its licensors. The User obtains a non-exclusive, non-transferable and revocable licence to use, limited to the duration of the contract.

10.2 Each party keeps the other's confidential information confidential for 5 years after the end of the contract. Information constituting trade secrets under D.Lgs. 63/2018 is protected without time limit.

10.3 Limeon may not assign the contract to third parties without the User's written consent, except in the case of business transfer or merger (with 60 days' notice). The User may not assign the contract without Limeon's written consent.

10.4 Communications between the parties are made in writing (including e-mail or PEC). For communications to Limeon: support@deklara.it or info@pec.limeon-energy.it. Invalidity of individual clauses does not affect the remaining provisions.


Art. 11 — Applicable Regulations

  • D.Lgs. 26 October 1995, no. 504 (TUA), Arts. 52-54
  • D.Lgs. 14 March 2025, no. 43
  • Italian Civil Code (Arts. 1703 ff. on agency)
  • Regulation (EU) 2016/679 (GDPR)
  • D.Lgs. 196/2003 and D.Lgs. 101/2018
  • D.Lgs. 82/2005 (CAD), Arts. 20-21
  • D.P.R. 633/1972
  • D.Lgs. 63/2018 (trade secrets)

Art. 12 — Dispute Resolution and Governing Law

12.1 These GTC are governed by Italian law. Before taking legal action, the parties must mandatorily attempt mediation under D.Lgs. 28/2010, to be initiated within 30 days of the first written dispute. Mediation does not affect the right to seek urgent interim relief.

12.2 Following an unsuccessful mediation attempt, the Court of Bolzano has exclusive jurisdiction over any dispute.

Section II — Option Solo

Self-service: the User independently manages plants, p12 and declarations

Art. 13 — Deklara Features (Option Solo)

13.1 Under Option Solo, the Portal provides: entry, import and management of consumption data for registered plants; automatic calculation of excise duties under Arts. 52, 53 and 54 TUA; preparation, review and archiving of semi-annual declarations; automatic data validation against the ADM API technical requirements; digital signing of declarations using the User's p12 Certificate; S2S transmission to the ADM via the official API; access to transmission history and receipt of ADM receipts.

13.2 Deklara's preliminary technical validation does not constitute final ADM validation. Limeon does not guarantee acceptance of declarations by the ADM.

13.3 In the event of changes to the ADM API, Limeon informs Users promptly and updates the Portal within a reasonable timeframe.


Art. 14 — Digital Signature and p12 Certificate

14.1 The User must hold a valid p12 Certificate obtained in accordance with ADM procedures. The User is solely responsible for obtaining, maintaining the validity of, securely storing and correctly using their p12 Certificate.

14.2 The digital signature affixed to declarations using the User's p12 Certificate constitutes full assumption of responsibility by the User for the content and accuracy of the declaration, pursuant to Arts. 20 and 21 D.Lgs. 82/2005 (CAD) with the evidentiary value set out in Art. 2702 of the Civil Code.

14.3 The Portal does not store private keys beyond what is strictly necessary for the individual signing session. In the event of expiry, revocation or compromise of the p12 Certificate, the User immediately notifies Limeon and arranges renewal.


Art. 15 — User Obligations (Option Solo)

15.1 The Option Solo User is solely and exclusively responsible for: accuracy, completeness and truthfulness of all data entered in the Portal; compliance of submitted declarations with applicable TUA regulations; fulfilment of all tax and declaration obligations; safekeeping of the p12 Certificate and access credentials; verification of ADM transmission receipts and outcomes.

15.2 The User indemnifies and holds Limeon fully harmless from any claim, damage or penalty arising from breach of the obligations in this article.


Art. 16 — Limitation of Liability (Option Solo)

16.1 To the fullest extent permitted by law, Limeon excludes all liability for direct or indirect damages arising from: errors or omissions in data entered by the User; incorrect or late declarations submitted to the ADM; penalties or interest applied by the ADM; ADM API malfunctions or unavailability; failure to renew or revocation of the User's p12 Certificate; unauthorised use of credentials.

16.2 In all cases, Limeon's total liability for any cause is limited to the Equivalent Annual Fee for the calendar year in which the damage occurred.


Art. 17 — Additional Conditions for the Consultant/Delegate

17.1 The Consultant declares and warrants: that they hold a valid ADM Delegation for each Obligated Party for whom they operate on the Portal; that they have an appropriate legal basis for transferring their clients' data to Limeon; that they have informed their clients of the processing of their data by Limeon.

17.2 The Consultant is directly and personally liable to Limeon for the accuracy of data entered on behalf of their clients. Limeon is excluded from any liability towards the Consultant's clients.

17.3 In addition to the annual Option Solo fee, the one-time Consultant Add-on (fixed fee €199 incl. 3 plants + €49 per additional plant) is charged via Stripe upon activation of the Consultant profile and is non-refundable.

Section III — Option Zero

Managed service: Limeon acts as agent (Art. 1703 Civil Code)

Art. 13 — Mandate and ADM Delegation

13.1 Upon activation of Option Zero, the User grants Limeon a mandate with representation (Art. 1704 Civil Code) for: preparation of semi-annual excise declarations (H1 and H2) for the designated plants; digital signing of those declarations with Limeon's own p12 Certificate; S2S electronic transmission to the ADM via the official API.

13.2 The User must grant and keep valid an ADM Delegation in favour of Limeon for each plant subject to the mandate, via the ADM portal within 5 working days of activation. Without a valid ADM Delegation, Limeon cannot operate and is not responsible for missed deadlines.

13.3 The mandate is limited to the activities in Art. 13.1 and does not grant Limeon any power of representation for other purposes, nor the ability to make payments or assume obligations in the User's name.


Art. 14 — Limeon's Obligations as Agent

14.1 Limeon undertakes to: prepare declarations on the basis of consumption data provided by the User; sign declarations with its own p12 Certificate and submit them to the ADM within the TUA windows (H1: July-September; H2: January-March), provided the User has supplied complete data by the deadlines in Art. 15.2; notify the User of the transmission outcome within 2 working days; keep a copy of submitted declarations in the Portal for at least 5 years.

14.2 Limeon fulfils the mandate with professional diligence (Art. 1710 Civil Code) on the basis of data provided by the User. Limeon is not responsible for the accuracy of consumption data provided by the User.


Art. 15 — User Obligations (Option Zero)

15.1 The User is solely responsible for the accuracy, completeness and truthfulness of consumption data provided to Limeon. Limeon's digital signature on the declarations does not transfer to Limeon substantive responsibility for their content.

15.2 The User undertakes to provide consumption data for each semester (via upload to the Portal in the agreed format) by the following deadlines: H1 (January-June): by 31 July each year; H2 (July-December): by 31 January of the following year. Limeon is not liable for late declarations caused by late or absent data submission.

15.3 The User undertakes to: keep the ADM Delegation valid for the duration of the contract; immediately notify Limeon of any changes to the plants; verify submitted declarations and report any errors within 5 working days of notification.


Art. 16 — Limitation of Liability (Option Zero)

16.1 Limeon excludes all liability for damages arising from: incorrect, incomplete or late consumption data provided by the User; late or absent ADM Delegation; ADM API malfunctions or unavailability; force majeure events.

16.2 The User fully indemnifies Limeon from administrative penalties, default interest or any other consequence arising from declarations based on incorrect or incomplete User data, or from delays attributable to late submission of consumption data.

16.3 In all cases, Limeon's total liability for any breach of mandate is limited to the Equivalent Annual Fee for the calendar year in which the damage occurred.


Specific Approval pursuant to Arts. 1341-1342 Italian Civil Code

Pursuant to Arts. 1341 and 1342 of the Italian Civil Code, the following clauses are considered particularly onerous and require specific approval at registration:

  • Art. 3.5 — Suspension or revocation of Portal access
  • Art. 7.2 — Automatic renewal under new pricing conditions
  • Art. 7.4 — Exclusion of refund in the event of early withdrawal by the User
  • Art. 8 — Unilateral amendments to the GTC
  • Art. 12 — Exclusive jurisdiction of the Court of Bolzano
  • Art. 16 — Limitation of liability and cap (applicable Section)

Online acceptance takes place by opening and reading each clause, ticking the specific approval checkbox and 2FA authentication. The system stores an immutable log with timestamp and user ID.


Contact

Limeon S.r.l. — Deklara
Via Mercato Vecchio 19, 39042 Bressanone (BZ), Italy
VAT IT03161350214 | Nr. RAE BZ-237181
Email: support@deklara.it
PEC: info@pec.limeon-energy.it