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February 2021

February 1

  • Deadline for sending the data relating to the December accounts of the subjects carrying out activities in the lubricating oils and petroleum bitumen in accordance with the provisions of Directorial Determination no. 52047 / UD of 11/21/08 art. 2, paragraph 2.
  • Deadline for sending the accounting summary.
    • Ministerial Decree of 12 April 2018, article 8 paragraph 2, subjects who submit communication for the storage of energy products at third party deposits. Authorized subjects pursuant to Article 4
  • Payment of the monthly installment of the 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 December (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • Payment of the annual subscription fee by licensees for an electrical production workshop in agreement (Article 56, paragraph 5, of Legislative Decree no. 504/1995).
  • Civil piloting schools, which qualified for the benefit, and carried out teaching activities during the second half of the year 2020, must submit an application, pursuant to art. 6, paragraph 1, of the D.M. 16 December 1996, n. 692, for the refund of the excise duty on fuels and the consumption tax on lubricating oils used for carrying out the aforementioned activity in the period considered.
  • 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 qualifying for 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, 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 necessary for the purposes of enjoying the above benefit, for consumption in the fourth quarter of 2020. The aforementioned declaration must include the information indicated in Article 3, paragraph 2, of the aforementioned Presidential Decree n. 277/2000.
  • Microbrewery operators and small national brewery operators - as required by paragraph 2 of art. 8 of the Decree of 4 June 2019 of the Ministry of Economy and Finance containing "Simplifications in microbreweries" - must submit, via certified email, to the competent Customs Office, a summary declaration showing, in relation to the previous year, the total volume of beer delivered respectively in the register of conditioned beer or in the warehouse register.
  • "National obliged entities", who have released for consumption on national territory, beer produced and conditioned in a small EU brewery from which they have directly received it - as required by paragraph 3 of art. 8 of the Decree of 4 June 2019 of the Ministry of Economy and Finance containing "Simplifications in microbreweries" - must submit a summary declaration, via certified email, to the Customs Office responsible for the region where their warehouse is located, showing, in relation to the previous year, and with reference to each small Union brewery from which they have received conditioned beer, the related excise duty codes as well as the quantities of beer released for consumption on national territory. Such declarations must be accompanied by the certificates issued by the competent authorities on small Union breweries certifying the existence of the conditions required from national microbreweries as provided by paragraph 4 of art. 8 of the same Decree.
  • Tax warehouse keepers authorized to store energy products at an auxiliary warehouse of which they are not operators, pursuant to Article 4 of the Ministerial Decree April 12, 2018, must send the 2020 summary report to the Customs Office, to which prior communication was sent. This summary must contain the quantities of energy products divided by type and intended use as a whole, purchased and sold at each auxiliary warehouse, identified by the excise duty code, in accordance with the validity of the communication itself.

February 5

  • Time limit for submitting data relating to the January accounting for:
    • Tax warehouse keepers (ex operators and tax representatives) trading in power and related products 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 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 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 sector and of 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 submitting data relating to the summary of the monthly tax movement and the tax credits used in January 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 first para. of paragraph 1 of art. 2 of Directorial Determination no. 25499/UD dated 26/9/0808 in accordance with the provisions of Directorial Determination no. 1495/UD of 09/26/2007.

February 10

  • 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 warehouses. Authorized entities pursuant to Article 3
  • Time limit for submitting data relating to the December accounting of operators running commercial warehouses trading in power and related products products 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.
  • The authorized entity, pursuant to Article 3 of the 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).

February 12

  • Time limit for submitting data relating to the December accounts of operators running commercial warehouses that 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.

February 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 monthly installment of excise duty on electricity calculated on the basis of consumption of the previous year (Article 56, paragraph 1, of Legislative Decree no. 504/1995).