In light of the recent filing of charges by the Superintendency of Electricity and Fuels against about 50 companies that, in the opinion of said authority, may not have complied with some of the provisions established in Law 21.305 on energy efficiency, it is important to remember who are the obligated parties to report their consumption, the upcoming deadlines, and obligations.

In this regard, the Law establishes that by 2030, Chile must reduce its energy intensity by at least 10%, and for this purpose, two types of obligations are established for companies:

1. Obligation to annually report their Energy Consumption, differentiated by Energy Use, and their Energy Intensity for the previous calendar year. For these purposes, companies must report for each installation, project, and work site, either separately or jointly.
2. Implementation of an Energy Management System. Those classified by the Ministry of Energy as "Consumers with Energy Management Capacity" (CCGE) must implement one or more "Energy Management Systems" (SGE) within 12 months, covering at least 80% of their total energy consumption.

Decree 163/2021 established that companies meeting the following requirements cumulatively must report their consumption:

• Companies by RUT whose annual income from sales, services, and other activities exceeds 1,000,000 UF annually in the last calendar year;
• Companies by RUT that have 200 or more employees;
• Companies by RUT that have active activities as of April of the previous year; and
• Companies by RUT whose taxpayer classification corresponds to Commercial Legal Entities or Foreign Companies.

Notwithstanding the above, companies consuming more than 50 teracalories annually must report their energy uses annually.

Regarding this, it is worth mentioning that the "2024 Energy Reporting Process" is currently open, in which about 1,400 companies must report their energy consumption. The deadline to comply with this is next May 8th.

The fines associated with non-compliance with the reporting obligation can reach up to 60,000 Monthly Tax Units.

For more information, please contact Francisco López (flopez@jdf.cl).flopez@jdf.cl)