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January 2021

January 11

  • Deadline for submitting data relating to accounting for the second fortnight of December from:
    • Tax warehouse keepers of the alcohol sector referred to in second 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 09/26/07 art. 2, paragraph 2 and in Circular no. 8/D of 13.03.2009;
    • Tax warehouse keepers who carry out activities in the manufacturing of flavorings in accordance with the provisions of Directorial Determination no. 25499/UD of 09/26/08 art. 2, paragraph 5 in accordance with the provisions of Directorial Determination no. 1495/UD of 09/26/07 art. 2, paragraph 2 and in Circular no. 8/D of 13.03.2009.
  • Deadline for sending data relating to the summary of the monthly tax movements and tax credits used in the second fortnight of December for:
    • Tax warehouse keepers of the energy products sector in accordance with the provisions of Circular 21 / D of 23 May 2008;
    • Tax warehouse keepers of the alcohol sector referred to in first para of paragraph 1 of art. 2 of Directorial Determination no. 25499/UD of 09/26/08 according to the provisions of Directorial Determination No. 1495/UD of 09/26/2007.
  • Deadline for sending data relating to the December accounting for:
    • Tax warehouse keepers (ex operators qualified as registered professional operators) who carry out activities in the energy products sector according to the provisions of Directorial Determination No. 33694 / RU of 06/03/2009;
    • Tax warehouse keepers (ex operators qualified as registered professional operators) who carry out activities in the sector of alcohol and alcoholic beverages in accordance with the provisions of Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 1;
    • Tax warehouse keepers who carry out activities in the wine and other fermented beverages sector 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 qualified as registered professional operators), who carry out 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.
  • Deadline for sending data relating to the November accounts of operators running commercial warehouses that carry out activities in the energy products  sector in accordance with the provisions of Directorial Determination no. 52047/UD of 11/21/08 art. 2, paragraph 4 and in Circular 10/D of 25.03.2009.
  • Deadline for sending the accounting summary.
    • Ministerial Decree of 12 April 2018, Article 8 subjects who submit an application for the storage of  energy products at third party deposits. Authorized subjects pursuant to Article 3
  • The authorized subject, pursuant to Article 3 of the Ministerial Decree 12 April 2018, to the storage of energy products at third party tax depots, must transmit, using the digital services available on the Single Customs Portal (PUD), 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.

January 18

  • Deadline for sending data relating to the December accounts of operators carrying out commercial warehouses who undertake activities in the alcohol and alcoholic beverages sector, with the exception of wine and fermented beverages other than wine and beer as provided in Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 2.
  • Payment of excise duty on products released for consumption from 16 to 31 December of the previous year (Article 3, paragraph 4, of Legislative Decree no. 504/1995).
  • Payment of the monthly 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).