null

September 2021

September 7

  • Time limit for sending data relating to the August 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 2 ° 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 cwho carry out activities in themanufacturing 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 sector of alcohol and alcoholic beverages in accordance with the provisions of Directorial Determination no. 12695 / RU of 01/28/09 art. 2, paragraph 1;
    • Tax warehouse keepers who carry out activities in the sector of wine 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;;
    • Registered recipients (formerly qualified operators as registered professional operators), who carry out activities in the sector of wine and 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 sending data relating to the summary of the monthly tax movements and the tax credits used in August 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 1 ° 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.

September 10

  • 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. Authorized 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 Directorate Determination no. 52047 / UD of 11/21/08 art. 2, paragraph 4 and in Circular no. 10 / D of 25.03.2009.
  • Submission, by the wine tax warehouse operators, of the summary prospectus of production and processing (Article 8, paragraph 1, of Ministerial Decree no. 153/2001).
  • Submission, by the wine tax warehouse operators, of the mass balance and the energy balance (Article 7, paragraph 4, letters b) and c) of the Ministerial Decree 153/2001).
  • The approved subject, pursuant to Article 3 of 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).

September 14

  • Time limit for sending data relating to the July 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.

September 16

  • 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).

September 30

  • Time limit for sending data relating to the accounts for August of the subjects carrying out 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.
  • Installment payment of 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 August (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • Payment of the quarterly installment of excise duty on the consumption of coal, lignite and coal coke relating to the products supplied in the previous year (Article 21, paragraph 8, of Legislative Decree no. 504/1995).
  • Payment of the quarterly installment of the tax on the emissions of sulphur dioxide and nitrogen oxides SO2 and NOx, calculated on the basis in the previous year's emissions (Article 17, paragraph 31, of Law no. 449/1997).
  • Civil piloting schools must present, pursuant to art. 2, paragraph 4, of D.M. 16 December 1996, no. 692, an annual application for the entitlement to benefit from to the year 2022.