Excise duty must be paid by the 16th of the following month for products released for consumption in each month.
For products released for consumption in July, excise duty is paid by 20 August.
For products released for consumption from 1 to 15 December, excise duty must be paid by the 27th of the same month.
Payment of excise duties, tax on consumption and licence fees and additional payments (interest for late payment and penalty payments) can be carried out by entities liable for payment on the relevant expenditure items: by deposit using the F24 excise duty form; directly to the provincial State Treasury; by bank transfer. Specific payment terms are set for each tax sector.
Last update: 12-12-2020
