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August 2021

August 2

  • Time limit for sending data relating to the June accounts for the subjects who 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.
  • Payment of the advance installment 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 June (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • The assistance and first aid institution qualifying for the benefit referred to Ministerial Decree 31 December 1993, must submit, to the Office of the competent Agency for the territory, pursuant to art. 3, paragraph 1, of the aforementioned decree, for each quarter, within the month following the quarter itself a specific request for reimbursement bearing in addition to the name, tax code and registered office of the entity, the details of said qualification, 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.
  • Civil piloting schools, which carried out teaching activities during the first half of the year 2021, must submit an application, pursuant to art. 6, paragraph 1, of D.M. 16 December 1996, n. 692, for the refund of excise duty on fuels and the consumption tax on lubricating oils used in the aforementioned activity in the relevantperiod.
  • 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, n. 277, for diesel purchased on national territory and used as fuel, must submit the declaration for the purposes of the above benefit, for consumption in the second quarter of 2021. The said declaration must include the information indicated in Article 3, paragraph 2, of the aforementioned Presidential Decree n. 277/2000.

August 6

  • Time limit for sending data relating to the July 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 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 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 26/9/08 art. 2, paragraph 4 and in Circular no. 8 / D of 13.03.2009;
    • Registered recipients (ex operators such as registered professional operators), who carry out activities in the sector of wine and fermented beverages 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 July 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.

August 10

  • Time limit for sending the accounting period summary DM 12 April 2018, Article 8 subjects who submit an application for the storage of energy products at third party warehouses. Authorized subjects pursuant to Article 3
  • Time limit for sending data relating to the June 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, to the storage of energy products at third party tax warehouses, pursuant to Article 3 of Ministerial Decree 12 April 2018, 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).

August 13

  • Time limit for sending data relating to the June 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.

August 20

  • 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).

August 31

  • Time limit for sending data relating to the July 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.
  • Payment of the advance installment 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 the month of July (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).