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May 2021

May 7

  • Time limit for submitting data relating to the accounting of April for:
    • Tax warehouse keepers (ex operators and tax representatives) running 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 running 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;
    • 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 running activities in the of wine 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 no. 8/D of 13.03.2009;
    • Tax warehouse keepers (ex operators such as registered professional operators), running 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 submitting the data relating to the summary of the monthly tax movement and the tax credits used in April 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 of 09/26/08 in accordance with the provisions of Directorial Determination no. 1495/UD of 09/26/2007.

May 10

  • Time limit for submitting data relating to the March accounts of operators running commercial warehouses trading in power and related products 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 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 tax warehouses. Authorised entities pursuant to Article 3
  • 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, 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 intend

May 14

  • Time limit for submitting data relating to the March 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

May 17

  • 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 instalment 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).

May 31

  • Time limit for the submission of data relating to the April accounting period of 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 in the previous year’s consumption of (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 April (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).