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July 2021

July 7

  • Time limit for submitting data relating to the June 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 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 flavoringsin 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 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 20/07/09 art. 2.
  • • Time limit for sending data relating to the summary of the monthly tax movements and the tax credits used in June of:
    • o Tax warehouse keepers of the energy products sector in accordance with the provisions of Circular 21 / D of 23 May 2008;
    • o Tax warehouse keepers o 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.

July 12

  • Time limit for sending data relating to the May accounting period 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.
  • 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. Authorised subjects pursuant to Article 3
  • Subjects authorized, pursuant to Article 3 of Ministerial Decree 12 April 2018, relative to the storage of energy products at third party tax warehouses, must transmit summaries 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).

July 14

  • Time limit for sending data relating to the May 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 01/28/09 art. 2, paragraph 2.

July 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 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).