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30 April 2021

Energy & Alcohol

  • Time limit for submitting data relating to the accounts of March of the entities that undertake activities in the lubricating oils and petroleum bitumen sectors in accordance with the provisions of Directorial Determination no. 52047/UD of 11/21/08 art. 2, paragraph 2.
  • Time limit for submitting the consumption declarations of entities carrying out activities in the natural gas and electricity sectors in accordance with the provisions of Directorial Determination no. 1493/UD of 09/26/07.
  • Payment of the advance installment of the excise duty on natural gas calculated on the basis of the previous year 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 March (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • The assistance and first aid institution eligible for the grant referred to in Ministerial Decree 31 December 1993, must submit, pursuant to art. 3, paragraph 1, of the aforementioned decree, for each quarter, within the month following the quarter itself, to the Office of the competent Agency for the territory, a specific request for reimbursement bearing in addition to the name, tax code and registered office of the entity, the details of the provision for admission to the benefit, as well as all the information relating to each ambulance in operation (make, displacement and power of the engine, license plate, place where it operates, type of fuel), the fuel consumption recorded in the reference quarter, with attached copies of the relative travel sheets showing the services performed, the distance in kilometers, and the documentation proving the purchase of fuel.
  • Freight transport operators and certain categories of passenger transport, admitted to the tax treatment provided for by Article 24-ter of the Consolidated Excise Act approved with Legislative Decree no. 504/1995 and subsequent amendments and by the D.P.R. 9 June 2000, n. 277, for diesel purchased on national territory and used as fuel, must submit the declaration useful for the purposes of using the above benefit, for consumption in the first quarter of 2021. The above declaration must include the information indicated in Article 3, paragraph 2, of the aforementioned Presidential Decree n. 277/2000.

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).