Enel has adopted a Total Tax Contribution model for Italy and the main countries in which it operates, thus providing information on all the taxes paid (as its own cost or as a substitute for tax). The first document prepared, disclosing data for 2018 and 2017 and available on the Enel website the importance the Group ascribes to fiscal matters and their social role as a significant contribution to the communities in which it operates.

Furthermore, starting from 2018, the Group presented the Country-by-Country Report (for the years 2016 and 2017) in accordance with the recommendations provided by the OECD in the Transfer Pricing Guidelines (the so-called "three-tiered approach", articulated in the Master File, Local File, Country-by-Country Report). The report shows the aggregated data, at Country level, of all the Group companies included in the scope of the CbCR legislation, among the others, revenues, profits (or losses) before income taxes, income taxes paid and accrued.

This document, prepared by Enel SpA, is transmitted to the Italian Tax Authority and by this latter provided to the Countries with which an agreement for the exchange of information is in force.

In recognition of the fact that the most effective way to ensure the conformity of its actions with the relevant tax law is the adoption of an adequate system of internal controls, the Enel Group implements and adds to its System of Internal Control and Risk Management – beginning with the parent company and progressively extending it to its other most significant companies – a Tax Control Framework in accordance with OECD recommendations.

Lastly, in order to consolidate transparency in relation to the tax authorities, the Group promotes adhesion to co-operative compliance regimes for the companies that possess the requirements stated by their domestic legislation, with the aim of reinforcing relationships.

In Italy, Enel has participated in this regime with its Parent Company Enel SpA and its main Italian subsidiary, E-Distribuzione SpA, a firm that operates in the regulated market for electricity distribution and metering.