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31 May 2021

Energy & Alcohol

  • Time limit for the submission of data relating to the April accounting period of 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 in the previous year’s consumption of (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 April (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).

Gaming

  • Time limit for the submission of administrative statements for the first quarter of the year relating to horse racing bets, pool bets, tote bets and national horse racing bets, offered in betting shops, by all concessionaires licensed to accept bets (Article 13 of Directorial Decree no. 2009/37249/games/GST on 8 October 2009).