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15 June 2021

Energy & Alcohol

  • Time limit for submitting data relating to the April accounting period 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.

Tobacco

  • 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).