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31 January 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 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 bettingbets), betting on virtual events, direct interaction bets between players (so-called Betting Exchange) for December 2020.
  • Time limit by which all concessionaires licensed to remotely operate public games are required to comply with, relating to anti-mafia legislation pursuant to Legislative Decree No. 159 of 6 September 2011 and subsequent amendments and additions.
  • Time limit for the submission of administrative reports for the third quarter of the previous year relating to horse racing bets, pool betting, parimutuel and national horse racing bets, by all concessionaires licensed to collect bets (Article 13 of Directorial Decree no. 2009/37249/games/GST on 8 October 2009).
  • Time limit for the payment of single tax on horse racing bets, bets other than for horse racing and bets on the simulations of sporting events referring to the month of December of the previous year by all concessionaires licensed to collect 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).