EPP

What APR does

The APR program deals with the removal of plastic from water bodies. The creator who chooses APR for their collection automatically allocates the 20% EPP share (on primary sales) to projects for aquatic plastic removal, water cleaning, pre-sea interception, and coastal remediation.

Why it matters

The Earth's oceans are facing a silent but devastating crisis. Every year millions of tonnes of plastic end up in seas and oceans, forming floating islands and infiltrating marine ecosystems at every level. It is not only a threat to marine fauna and flora: it has direct repercussions on human health and on the entire life cycle of the planet.

The floating continent

The "plastic islands" are huge masses of plastic waste concentrated at various points in the oceans, created by marine currents. The best known — the Great Pacific Garbage Patch — is a carpet of plastic debris whose surface is comparable to that of some countries. These islands are only the visible part: most of the plastic decomposes into smaller particles, invisible to the naked eye but no less dangerous.

Micro- and nanoplastics

Microplastics (fragments under 5 millimetres) and nanoplastics (even smaller) spread easily in the oceans, are ingested by marine fauna and, through the food chain, can reach us. The effects on human health are still being studied, but research suggests possible inflammation and toxicity at the cellular level.

Impacts

Plastic pollution has direct repercussions on marine ecosystems: animals from plankton to large mammals ingest this waste, with fatal consequences. It disturbs the balance of ecosystems and impacts the economy of coastal communities that depend on fishing and tourism.

Status: program active in the creator's choice. Selection of partners in the field is in progress.

What ARF does

The ARF program deals with appropriate reforestation: right species for the territory, protection of young plantations, related biodiversity. The creator who chooses ARF allocates the 20% EPP share to projects for reforestation and the re-creation of forests and woodlands, respecting biodiversity and the natural habitat.

The program is not limited to Italy. Forests are lost everywhere, and ARF follows the projects where they are needed most.

Why it matters

Deforestation is eroding the planet's green lung at an alarming rate. Every passing second we lose vital forest areas equivalent to the size of a football field.

Where we lose primary forests

In 2022, in the Amazon, the state of Amazonas in Brazil almost doubled its primary forest loss rate over three years. Most of the losses on the Brazilian side are due to large-scale clearing, probably for cattle pasture, along existing highways.

The Democratic Republic of the Congo continued to lose primary forest, over half a million hectares in 2022. There the main cause is small-scale agriculture and charcoal production.

Ghana recorded in the same year the highest percentage increase in primary forest loss — 18,000 hectares, many of them in protected areas.

Bolivia saw a record level of primary forest loss in 2022, with a 32% increase over 2021. There the main factor is commercial agriculture.

Status: program active in the creator's choice. Selection of partners in the field is in progress.

What BPE does

The BPE program deals with the protection and enhancement of the bee population: healthy colonies, restoration of flower meadows, research on native species. The creator who chooses BPE allocates the 20% EPP share to projects supporting pollinator populations.

The official name of the program is "Bee Population Enhancement" — enhancement of the population. Not protection, not education: enhancement.

Why it matters

Bees are among the most important pollinators on the planet, today under unprecedented threat. The rapid decline of their populations signals a profound environmental problem, with potentially disastrous impacts on biodiversity, agriculture and ecosystem balance.

How much we depend on them

About 70% of agricultural crops, providing 90% of the world's food, depend in some way on bees for pollination. Without these tireless workers, many foods we take for granted could become rare and expensive.

The causes of decline

The decline in bee populations is attributable to various factors: loss of habitat, excessive use of pesticides, climate change, diseases. Intensive agriculture, with its reliance on chemicals and the reduction of flowering areas, has drastically reduced food sources and nesting sites. Diseases such as colony collapse disorder (CCD) have further decimated populations.

Impacts

The decline of bees is not only an environmental issue, but also an economic one. Pollination is a vital ecosystem service that sustains agricultural production. Without it, many crops would not be able to produce fruit or seeds in sufficient quantities — reducing food availability and raising prices, hitting consumers and farmers alike.

Status: program active in the creator's choice. Selection of partners in the field is in progress.

This section refers to Italian tax law.

You are the donor

When you purchase an EGI on the Florence EGI platform, 20% of the value of the transaction (on primary sales in the CONTRIBUTOR profile) is automatically allocated to the EPP program chosen by the creator. The split happens directly from the payment processor to the dedicated EPP wallet: Florence EGI never touches these funds.

In Italian tax terms, the share allocated to an EPP is an act of liberality — a donation — not a payment for a service.

What it means in practice

• The EPP share is not subject to VAT (donations are not VAT operations).
• Upon the donor's request, the receiving EPP entity issues a donation receipt.
• The receipt is valid for tax deduction/deduction purposes pursuant to Art. 15 TUIR and to the regulations applicable to the receiving entity.

How to obtain the receipt

For users with a high volume of purchases, the FlorenceEGI dashboard allows you to request from the EPP entity a cumulative receipt — monthly or annual — downloadable directly, valid for tax deductions.

What Florence EGI does NOT do

Florence EGI is not a withholding agent. It does not directly manage the tax documentation between you and the EPP entity. It provides the tools to track donations and request the receipt from the receiving entity, but the final responsibility for your tax declaration remains yours.

For specific cases (large amounts, flat-rate regime, occasional services above threshold), it is recommended to consult your tax advisor.

This section refers to Italian tax law.

If you purchase EGI as a company

When the buyer of an EGI is a legal person (S.p.A., S.r.l., structured association, foundation, NGO, public body), the 20% EPP share allocated to the environmental program remains an act of liberality, but the accounting and tax treatment follows the rules of your organisation.

VAT treatment

The EPP share is not subject to VAT. It is a donation, not a payment. Platform fees and any other components of the transaction instead follow the applicable VAT regime (Art. 22% ordinary unless exempt — see FlorenceEGI tax documentation for the cases of exemption of works of art pursuant to Art. 10 DPR 633/72).

Accounting registration

The donation must be recorded in the accounting books according to your internal policy and the applicable accounting principles (OIC for Italian companies, IAS/IFRS for international groups). Deductibility depends on the legal nature of the receiving entity and on your own tax regime.

Documentation available

Florence EGI makes available to companies:

• Export of transaction data in CSV or XML format
• API webhooks for real-time notifications of donations
• Customised quarterly or annual reports
• Complete on-chain audit trail of the allocated EPP shares

These tools facilitate integration with ERP systems (e.g. SAP, Oracle) or company CRMs, but do not replace the organisation's internal compliance procedure.

What Florence EGI does NOT do

Florence EGI never acts as a withholding agent. It does not issue tax documentation in place of the recipient EPP entity, which remains responsible for issuing any receipts requested. Tax compliance always remains with the purchasing organisation and the receiving EPP entity.

For complex cases (large amounts, multinational groups, donations that trigger specific CSR regulations or non-financial reporting), consult your tax advisor and internal compliance office.