March 2021

March 1

  • Time limit for submitting the data relating to the January accounting of the entities 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 monthly installment of the excise duty on natural gas calculated on the basis of consumption of the previous year (Article 26, paragraph 13, of Legislative Decree no. 504/1995).
  • Payment of consumption tax on lubricating oils and petroleum bitumen calculated on the basis of the monthly declaration relating to releases for consumption in January (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • Time limit for submitting the annual declaration for the Decision of the tax on SO2 and NOx emissions by large combustion plant operators (Article 17, paragraph 30, Law no. 449/1997).
  • The holders of the license to operate the taxi service or the authorization for the operation of the rental service with driver must present, pursuant to art. 2, paragraph 1, of the D.M. March 29, 1994,an application, by means of a tax credit, for the use of the benefit (refund of excise duty) referred to in point 12 of Table A attached to Legislative Decree no. 504/1995, relating to consumption incurred in 2020.

March 5

  • Time limit for submitting data relating to accounting for February of:
    • Tax warehouse keepers (ex operators and tax representatives) who undertake 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 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 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 8/D of 13.03.2009;
    • Tax warehouse keepers (ex operators such as registered professional operators), who undertake 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 data relating to the summary of the monthly tax movement and the tax credits used in February for:
    • Tax warehouse keepers of the energy products sector in accordance with the provisions of Circular 21 / D of 23 May 2008;
    • Tax warehouse keepers in 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.

March 10

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  • Time limit for submitting the accounting summary DM 12 April 2018, Article 8, entities who submit an application for the storage of energy products at third party tax warehouses. Authorized entities pursuant to Article 3
  • Time limit for submitting data relating to the January 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 10 / D of 25.03.2009.
  • The authorized entity, 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.

March 12

  • Time limit for submitting data relating to January accounting of operators carrying out commercial tax warehouses that undertake activities in the alcohol and alcoholic beverages sector, with the exclusion 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.

March 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 down payment and possible adjustment of the excise duty on electricity, calculated on the basis of the previous year's consumption (Article 56, paragraph 1, of Legislative Decree no. 504/1995).

March 31

  • Time limit for submitting data relating to the accounts of February of the entities 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 and any adjustment of the excise duty on natural gas relating to 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 February (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • Payment of the quarterly installment and any balance of excise duty on the consumption of coal, lignite and coke of hard coal relating to products supplied in the previous year (Article 21, paragraph 8, of Legislative Decree no. 504 / 1995).
  • Payment of the quarterly installment and possible adjustment of the tax on the emissions of sulphur dioxide and nitrogen oxides SO2 and NOx, calculated on the basis of the previous year's emissions (Article 17, paragraph 31, of Law no. 449/1997).
  • Time limit for the presentation of the annual statement for the Decision of the tax liability relating to the previous year, by the obliged entities in the electricity sector (Article 53, paragraph 9, Legislative Decree no. 504/1995 ), natural gas (Article 26, paragraph 13, Legislative Decree No. 504/1995) and coal, lignite and coke (Article 21, paragraph 8, Legislative Decree No. 504/1995).
  • Time limit for the presentation of the annual statement by entities who undertake transport activities in the electricity and natural gas sectors (Article 26, paragraph 14, and Article 53-bis, paragraph 2, of Legislative Decree 504/1995) as well as by entities that produce electricity entirely fed into the transmission or distribution network (Article 53-bis, paragraph 1, of Legislative Decree no. 504/1995).