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April 2021

April 8

  • Time limit for submitting data relating to the March accounts for:
    • Tax warehouse keepers (ex operators and tax representatives) who undertake activities in the energy products sector in accordance with the provisions of Directorial Determination no. 33694/RU of 06/03/2009;
    • Tax warehouse keepers in the alcohol sector referred to in second para. of paragraph 1 of art. 2 in accordance with the provisions of Directorial Determination no. 25499/UD dated 09/26/08 and in Circular 8 / D dated 03/13/2009;
    • Tax warehouse keepers who undertake activities in the manufacturing of flavourings in accordance with the provisions of Directorial Determination no. 25499/UD of 09/26/08 art. 2, paragraph 5 and in Circular 8/D of 13.03.2009;
    • Tax warehouse keepers (ex operators or tax representatives) who undertake activities in the alcohol and alcoholic beverages sector in accordance with the provisions of Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 1;
    • Tax warehouse keepers who undertake activities in the wine sector and other fermented beverages other than wine and beer, in accordance with the provisions of Directorial Determination no. 25499/UD of 09/26/08 art. 2, paragraph 4 and in Circular 8/D of 13.03.2009;
    • Tax warehouse keepers (ex operators such as registered professional operators), who undertake activities in the wine and fermented beverages sector other than wine and beer in accordance with the provisions of Directorial Determination no. 86767 RU of 20/07/09 art. 2.
  • Time limit for submitting the data relating to the summary of the monthly tax movement and the tax credits used in March of:
    • Tax warehouse keepers of the energy products sector in accordance with the provisions of Circular 21 / D of 23 May 2008;
    • Tax warehouse keepers in the alcohol sector referred to in first para. of paragraph 1 of art. 2 of Directorial Determination no. 25499/UD of 09/26/08 in accordance with the provisions of Directorial Determination no. 1495/UD of 09/26/2007.

April 12

  • Time limit for submitting data relating to the February accounts of operators running commercial warehouses carrying out activities in the energy productssector in accordance with the provisions of Directorial Determination no. 52047/UD of 11/21/08 art. 2, paragraph 4 and in Circular no. 10/D of 25.03.2009.
  • Time limit for submitting the accounting summary.
    • Ministerial Decree of 12 April 2018, Article 8, entities who submit an application for the storage of energy products at third party tax warehouses. Authorised entities pursuant to Article 3
  • The authorized entity, pursuant to Article 3 of Ministerial Decree 12 April 2018, to the storage of energy products at third party tax warehouses, must transmit the summary of the daily quantities of energy products, broken down by type and intended use, stored in the previous month at each tax warehouse, using the digital services available on the Single Customs Portal (PUD)

April 15

  • Time limit for submitting data relating to the February accounts relevant to operators running commercial tax warehouses who undertake their activity in the alcohol and alcoholic beverages sector, with the exception of wine and fermented beverages other than wine and beer according to the provisions in Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 2

April 16

  • Payment of excise duty on products released for consumption in the previous month (Article 3, paragraph 4, of Legislative Decree no. 504/1995).
  • Payment of the advance installment of excise duty on electricity calculated on the basis of the previous year’s consumption (Article 56, paragraph 1, of Legislative Decree no. 504/1995).

April 30

  • Time limit for submitting data relating to the accounts of March of the entities that undertake activities in the lubricating oils and petroleum bitumen sectors in accordance with the provisions of Directorial Determination no. 52047/UD of 11/21/08 art. 2, paragraph 2.
  • Time limit for submitting the consumption declarations of entities carrying out activities in the natural gas and electricity sectors in accordance with the provisions of Directorial Determination no. 1493/UD of 09/26/07.
  • Payment of the advance installment of the excise duty on natural gas calculated on the basis of the previous year consumption (Article 26, paragraph 13, of Legislative Decree no. 504/1995).
  • Payment of the consumption tax on lubricating oils and petroleum bitumen calculated on the basis of the monthly declaration relating to releases for consumption in March (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • The assistance and first aid institution eligible for the grant referred to in Ministerial Decree 31 December 1993, must submit, pursuant to art. 3, paragraph 1, of the aforementioned decree, for each quarter, within the month following the quarter itself, to the Office of the competent Agency for the territory, a specific request for reimbursement bearing in addition to the name, tax code and registered office of the entity, the details of the provision for admission to the benefit, as well as all the information relating to each ambulance in operation (make, displacement and power of the engine, license plate, place where it operates, type of fuel), the fuel consumption recorded in the reference quarter, with attached copies of the relative travel sheets showing the services performed, the distance in kilometers, and the documentation proving the purchase of fuel.
  • Freight transport operators and certain categories of passenger transport, admitted to the tax treatment provided for by Article 24-ter of the Consolidated Excise Act approved with Legislative Decree no. 504/1995 and subsequent amendments and by the D.P.R. 9 June 2000, n. 277, for diesel purchased on national territory and used as fuel, must submit the declaration useful for the purposes of using the above benefit, for consumption in the first quarter of 2021. The above declaration must include the information indicated in Article 3, paragraph 2, of the aforementioned Presidential Decree n. 277/2000.