ENEA notification in condominiums: when and how to send it

When the condominium carries out energy-efficiency works on the common parts subsidised by the ecobonus, it must send ENEA a descriptive form of the intervention within 90 days of the completion of works or testing. The notification serves to monitor energy savings and is sent through ENEA's dedicated portal. For the manager it is a duty to coordinate with the company and the technician, because the term runs from the completion of the works.

When the duty arises

The duty to notify ENEA concerns works that improve the building's energy efficiency and that access the related deductions. In the condominium context, these typically include:

• insulation of the building envelope, such as external thermal cladding on the common façades;
• replacement of centralised winter climate-control systems with more efficient ones;
• works on the opaque surfaces and the window fixtures of the common parts;
• installation of systems that improve the building's energy performance.

Not all building works trigger the duty: the notification concerns works with an energy impact. For simple renovations without energy savings the ENEA duty may not arise, while the communication of expenses for the pre-filled return still stands. It is always worth checking the technical nature of the works with the designer.

The 90-day term

The descriptive form must be sent within 90 days of the completion or testing date. The term runs from the day after completion. The end-of-works date is therefore a crucial datum, which must clearly appear in the technical documentation of the works, so as to leave no doubt about the calculation of the term.

The ENEA portal for submitting forms is updated periodically and, in some campaigns, the start of the 90 days has been coordinated with the opening or reopening of the portal itself. It is good practice to monitor ENEA's official notices for the current year, so as not to be caught off guard on when the count starts.

What happens if you miss the term

The delay or omission of the ENEA notification has raised many doubts. A ruling of the Italian Supreme Court (Corte di Cassazione), order no. 7657 of 21 March 2024, held that the omitted or late notification to ENEA does not cause forfeiture of the ecobonus, given the essentially statistical and monitoring purpose of the duty.

Despite this favourable stance, it is not advisable to treat the notification as optional: the Revenue Agency's practice and the very design of the benefits regard it as a due obligation, and timely submission avoids challenges and the need to assert one's position in any dispute. The prudent course remains to always send the form within 90 days.

The role of the manager and the technician

Completing the ENEA form requires technical data on the works, such as material characteristics, performance values and building data. These elements are held by the technician or the executing company, while the manager coordinates compliance with the term and the safekeeping of the submission receipt.

It is important that the manager receives from the technician, in good time, confirmation of the end-of-works date and the necessary data, so as not to reach the edge of the 90 days without the elements to submit. The receipt issued by the portal should be kept together with the works documentation.

The link with the other duties

The ENEA notification does not replace the other tax duties linked to the works: payment by talking transfer, safekeeping of invoices, the thousandths split of the expense and the communication of data to the pre-filled return by 16 March all remain due. Each duty has its own function and its own deadline, and they must be managed in a coordinated way.

Coordinating all these steps, with different deadlines, is easier with a tool that keeps the works, the payments and the deadlines together. AmministraPro records the works on the common parts, flags the 90-day ENEA term and the other related deadlines, and keeps the works documentation in a single archive. Discover the features on /funzioni and the plans on /prezzi.