- Payment of excise duty applied to manufactured tobacco released for consumption from the 16 to the end of the previous month (Article 39 decies of Legislative Decree no. 504/1995).
- Payment of the consumption tax for e-liquids extracted from the warehouse for release for consumption in the second fortnight of the previous month (Article 7, Ministerial Decree of 29 December 2014).
- Payment of the consumption tax on ancillary products released for consumption in the second fortnight of the previous month (Directorial Determination no. 242266 of 31 December 2019).