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31 March 2021

Energy & Alcohol

  • Time limit for submitting data relating to the accounts of February of the entities 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 and any adjustment of the excise duty on natural gas relating to 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 February (Article 61, paragraph 1, letter e) of Legislative Decree no. 504/1995).
  • Payment of the quarterly installment and any balance of excise duty on the consumption of coal, lignite and coke of hard coal relating to products supplied in the previous year (Article 21, paragraph 8, of Legislative Decree no. 504 / 1995).
  • Payment of the quarterly installment and possible adjustment of the tax on the emissions of sulphur dioxide and nitrogen oxides SO2 and NOx, calculated on the basis of the previous year's emissions (Article 17, paragraph 31, of Law no. 449/1997).
  • Time limit for the presentation of the annual statement for the Decision of the tax liability relating to the previous year, by the obliged entities in the electricity sector (Article 53, paragraph 9, Legislative Decree no. 504/1995 ), natural gas (Article 26, paragraph 13, Legislative Decree No. 504/1995) and coal, lignite and coke (Article 21, paragraph 8, Legislative Decree No. 504/1995).
  • Time limit for the presentation of the annual statement by entities who undertake transport activities in the electricity and natural gas sectors (Article 26, paragraph 14, and Article 53-bis, paragraph 2, of Legislative Decree 504/1995) as well as by entities that produce electricity entirely fed into the transmission or distribution network (Article 53-bis, paragraph 1, 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 presentation of the warranty updating by all operators licensed to collect bets on the physical gambling network (obligation provided for by specific articles of the concession agreements).