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December 2021

December 7

  • Time limit for sending data relating to the November 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 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 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 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 20/7/09 art. 2.
  • Time limit for sending data relating to the summary of the monthly tax movements and the tax credits used in November 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.

December 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. Authorized subjects pursuant to Article 3
  • Time limit for sending data relating to the October 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.

December 15

  • Time limit for sending data relating to the October 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.

December 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 of the of the previous year’s consumption (Article 56, paragraph 1, of Legislative Decree no. 504/1995).
  • Payment of the annual license fee for the following year, for the running licenses mentioned in art. 63, paragraphs 2 and 3, of Legislative Decree no. 504/95 (Article 63, paragraph 4, of Legislative Decree no. 504/1995).

December 20

  • Time limit for sending data relating to the accounting period of the first fortnight of December of:
    • Tax warehouse keepers of the alcohol sector referred to in the 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;
    • Tax warehouse keepers who undertake 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;
  • Time limit for sending data relating to the summary of the monthly tax movements and the tax credits used in the first fortnight of December 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 09/26/07 art. 2, paragraph 2.

December 27

  • Payment of excise duty on products released for consumption in the first fifteen days of December (Article 3, paragraph 4, of Legislative Decree no. 504/1995).
  • 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).
  • Payment of the quarterly advance payment of excise duty on the consumption of coal, lignite and coke of hard coal relating to the products supplied in the previous year (art.21, paragraph 8, of Legislative Decree no. 504/1995 - art. .28, paragraph 6, of Law no. 388/2000).
  • Payment of the quarterly installment of the tax on the emissions of sulphur dioxide and nitrogen oxides SO2 e NOx, calculated on the basis in the previous year's emissions (Article 17, paragraph 31, of Law no. 449/1997 - art. 28, paragraph 6, of Law no. 388/2000).

December 31

  • Time limit for sending data relating to the November accounting period 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.
  • The operators of goods and passenger transport activities, qualifying for the tax regime provided for by Article 24 ter of Legislative Decree no. 504/1995 and D.P.R. 9.06.2000, no. 277, use as compensation of consumption, credits relating to the fourth quarter of 2019 and the first three quarters of 2020.