null

November 2021

November 2

  • Time limit for sending data relating to the September accounts for the subjects carrying out activities in 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.
  • Installment payment of excise duty on natural gas calculated on the basis of the previous year’s 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 September (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • The assistance and first aid institution admitted to the facility 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 of the provision for qualification for the benefit, as well as all the information relating to each ambulance of its own pertinence 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, qualifying for the tax regime 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, no. 277, for diesel purchased on national territory and used as fuel, must submit the declaration necessary for the purposes of enjoying the above benefit, for consumption in the fourth quarter of 2020. The said declaration must include the information indicated in Article 3, paragraph 2, of the aforementioned Presidential Decree no. 277/2000.
  • Within thirty days of the deadline for submitting the tax return relating to the tax period of reference (year 2020), taxi license-holders or holders of the authorisation for car and driver hire, present the application, by means of a tax form, drawn up pursuant to the provisions of art. 5-bis of D.M. March 29, 1994, for the granting of the surplus credits granted above, pursuant to art. 5, paragraph 2, of the aforementioned decree.

November 8

  • Time limit for sending data relating to the October accounts for:
    • Registered recipients (ex operators and tax representatives) who carry out activities in the energy products sector in accordance with the provisions of Directorial Determination no. 33694/RU of 06/03/2009;
    • Tax warehouse keepers of the alcohol sector referred to in the second para. of paragraph 1 of art. 2 in accordance with the provisions of Directorial Determination no. 25499/UD of 09/26/08 and in Circular no. 8/D of 13.03.2009;
    • Tax warehouse keepers 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 and in Circular no. 8/D of 13.03.2009;
    • Registered recipients (ex operators or tax representatives) who carry out activities in the alcohol and alcoholic beverages sector in accordance with the provisions of Directorial Determination no. 12695/RU of 01/28/09 art. 2, paragraph 1;
    • Tax warehouse keepers who carry out activities in the sector of wine 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 no. 8/D of 13.03.2009;
    • Registered recipients (formerly qualified operators 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.
  • Time limit for sending data relating to the summary of the monthly tax movements and the tax credits used in October 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 of the alcohol sector referred to in the 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.

November 10

  • Time limit for sending the accounting period summary. Ministerial Decree of 12 April 2018, Article 8 subjects who submit an application for the storage of energy products at third party warehouses. Approved subjects pursuant to Article 3
  • Time limit for sending data relating to the September accounts for operators running commercial warehouses who undertake 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 no. 10/D of 25.03.2009.
  • The authorized subject, pursuant to Article 3 of Ministerial Decree 12 April 2018, to the storage of energy products at third party tax warehouses, 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

November 15

  • Time limit for sending data relating to the September accounts for operators running 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 according to the provisions in Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 2.

November 16

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

November 30

  • Time limit for sending data relating to the October accounts for the subjects who undertake activities in the sectors of lubricating oils and petroleum bitumen in accordance with the provisions of Directorial Determination no. 52047/UD of 11/21/08 art. 2, paragraph 2.
  • Installment payment of excise duty on natural gas calculated on the basis of the of the previous year’s consumption (Article 26, paragraph 13, of Legislative Decree no. 504/1995 - Article 28, paragraph 6, of Law no. 388/2000).
  • 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 November (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995 - Article 28, paragraph 6, of Law no. 388/2000).