Published on June 4, 2024, Normative Ordinance No. 78/GM/MME establishes the procedures for qualifying distributed mini-generation projects under the Special Incentive Regime for Infrastructure Development (REIDI). As an incentive mechanism aimed at optimizing resource allocation, reducing transaction costs, and fostering investment in the renewable energy sector, it is essential to be aware of the requirements set forth in this regulation to qualify for the benefits.
The purpose of this brief article is to detail Normative Ordinance No. 78/GM/MME and delve into its most relevant points.
Outlining the requirements and criteria established in Normative Ordinance No. 78/GM/MME
| 1. Eligibility and General Requirements | 1.1. For a distributed mini-generation project to be eligible under REIDI, it must be owned by a private legal entity. 1.2. Projects must comply with the criteria established in Decree No. 6,144 of 2007. 1.3. The application for eligibility is made directly to the electricity distributor where the consumer unit is located. |
| 2. Submission of Detailed Information | The heart of the classification process is the correct submission of the Information Form, which must be completed according to the model provided by the National Electric Energy Agency (ANEEL). 2.1. Legal Entity Information: Corporate name, CNPJ and data of legal representatives, technical manager and accountant (CPF and positions). They must sign the form. 2.2. Details of the Electric Energy Infrastructure Project: ◦ Identification and Consumer Unit (UC) number. ◦ Distribution System Use Contract (CUSD) with the distributor. ◦ Precise project location (municipality and state). ◦ Technical description of the equipment and infrastructure to be implemented, including installed capacity, connection voltage, nominal power, and type of generation source. ◦ Scheduled dates for project completion and connection to the distribution system. ◦ Environmental installation license, except in cases with documented exemption. |
| 3. Financial Estimates | A fundamental part of the Information Form is the detailed declaration of the planned investments and the potential amount of tax and contribution suspension under REIDI. Based on the month prior to the form submission date, the following must be provided: – details of investments in goods (machinery, equipment, and construction materials), third-party services, and others, with the incidence of PIS/PASEP and COFINS during the period of the Special Regime; – specification of investments in goods (machinery, equipment, and construction materials), third-party services, and others, without the incidence of PIS/PASEP and COFINS during the period of the Special Regime. |
| 4. Certification and Analysis Procedure | 4.1. Responsibilities of the distributor: After the form has been submitted by the electricity distributor, it is the distributor’s responsibility to: 4.1.1. certify the completeness of the form and the veracity of the information provided. 4.1.2. verify that the information submitted corresponds to that of the CUSDs related to the distributed minigeneration project. 4.1.3. promote the submission to ANEEL, in a consolidated and electronic form, of the information completed and submitted by the applicant, by the tenth business day of the month following the date of submission of the requests, which must also be indicated. 4.2. Responsibilities of ANEEL: It is the responsibility of ANEEL to analyze the adequacy of the request for classification under the terms of the Law and the REIDI regulations, including the compatibility of the investment estimates and the amount of suspension of taxes and contributions arising from REIDI. If not eligible for REIDI, ANEEL must indicate the reason for the recommendation, preserving the confidentiality of the projects, investments, and associated personal data. Projects and undertakings that qualify upon the adjustment of the REIDI application will be forwarded to the Ministry of Mines and Energy by the last business day of the month in which ANEEL receives the information. ANEEL Review Period: ANEEL will publicize the evaluation result by the last business day of the month of receiving the information. Note: in the event of a denial, the project owner may resubmit the application to the distributor. |
| 5. Certification and Analysis Procedure | Approved projects are formally classified through the publication of a specific ordinance by the Ministry of Mines and Energy. It should be noted that any technical changes or changes in ownership of approved projects will not give rise to the publication of a new ordinance. The qualification of the Project in REIDI and the cancellation of the qualification must be requested from the Brazilian Federal Revenue Service by the owner or future owner of the consumer unit with minigeneration. |
| 6. Validity | All provisions in the Normative Ordinance under review apply to projects with REIDI qualification requests submitted from the date of its publication. Qualification requests submitted prior to the publication of the Normative Ordinance will be returned to the applicants for adjustment to its parameters. |
In conclusion, the detailed guidance and precision in the procedures and requirements outlined by Normative Ordinance No. 78/GM/MME aim to ensure an efficient and transparent implementation of REIDI incentives for distributed mini-generation projects. Strict compliance with these requirements is essential to secure the fiscal benefits intended to stimulate investment in energy infrastructure.
