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31 August 2021

Energy & Alcohol

  • Time limit for sending data relating to the July accounts for the subjects who undertake 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.
  • Payment of the advance installment 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 the month of July (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).

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).

Games

  • Time limit for the payment of single tax for all concessionaires licensed to remotely operate public horseracing games (horseracing bets offered in betting shops) and betting on events other than horseracing (fixed odds bets), betting on virtual events, direct interaction bets between players (so-called Betting Exchange) for December 2020.
  • 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 payment of single tax on horse racing bets, bets other than horse racing and bets on simulated events referring to the first quarter of the year by all concessionaires licensed to accept bets on the physical gambling network (art. 39, paragraph 12 bis of Legislative Decree no. 216 of 29 December 2011 converted with Law no. 14 of 24 February 2012).
  • Termine per il versamento della quota pari allo 0,5 per cento del totale della raccolta delle scommesse relative ad eventi sportivi di ogni genere, anche in formato virtuale, effettuate in qualsiasi modo e su qualsiasi mezzo, sia on-line, sia tramite canali tradizionali al netto della quota riferita all’imposta unica di cui al decreto legislativo 23 dicembre 1998, n. 504 riferita al quadrimestre gennaio – aprile 2021 (articolo 217, comma 2, del decreto legge 19 maggio 2020, n. 34).