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28 February 2021

Tobacco

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

Gaming

  • Time limit for payment of the "Sport saving fund", due by the concessionaires of public gaming, including remotely, pursuant to Article 217, paragraph 2, of decree law 19 May 2020, No. 34, converted by law 17 July 2020, No. 77 2021 for the period 1 September 2020 - 31 December 2020.
  • Time limit for the submission of judicial statements relevant to the previous year, by all concessionaires licensed to operate public gaming on the physical gaming network (Article 610 and subsequent of Royal Decree 23 May 1924, n. 827 and article 16 of Legislative Decree 30 June 2011, n. 123.