Less than 100 days before the first data reporting deadline on the Ademe Operat platform, Sobre Energie answers your questions on the Tertiary Decree:
On an industrial site, what types of buildings are covered by the tertiary decree?
In the case of an industrial site (automobile, tire manufacturing, metallurgical, chemical, pharmaceutical, petroleum, etc.), buildings, parts of buildings or groups of buildings for tertiary use are concerned by this obligation, provided that They meet the threshold conditions greater than or equal to 1000m².
Even if they are “scattered all over the factory”.
These include:
- office premises
- catering premises
- maintenance workshops
- association premises
- logistics premises
- premises dedicated to sports
Municipal technical centers (workshops) fall under the tertiary sector and are therefore subject to tax if they have a cumulative floor area greater than or equal to 1000m2
Be careful on an industrial site, the storage of raw materials is included in the industrial process and, as such, is therefore not subject. The same applies to the storage of finished products, at the end of the industrial production line, before shipment only as part of a just-in-time cycle (residence time of around 3 to 5 days maximum).
If the industrial site does not rely on just-in-time management and stores these finished products beyond 5 days, this is a logistics activity that falls within the tertiary sector and these premises storage are therefore subject.
To find out more about the first deadline on 09/30/2022, Sobre Energie has created an OPERAT user manual for you
