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October 2021

October 7

  • Time limit for sending data relating to the September 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 of 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 (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 sending data relating to the summary of the monthly tax movements and the tax credits used in September, 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 26/9/08 in accordance with the provisions of Directorial Determination no. 1495/UD of 09/26/2007.

October 11

  • 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. Approved subjects pursuant to Article 3
  • Time limit for sending data relating to the July 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), a summary of the daily quantities of energy products, broken down by type and intended use, stored in the previous month at each tax warehouse.

October 14

  • Time limit for sending data relating to the August accounts for operators running commercial warehouses carrying out 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.

October 18

  • 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).