The "Banco Nazionale di Prova" (National Proof House) stamps all Italian manufactured firearms after proofing. The year stamp designates the year of proof. The manufacture date for Beretta shotguns is marked next to or close to the Italian proof marks on the barrel and the receiver. This is true for O/Us and Semi-autos made in Italy.

http://www.shootinguk.co.uk/imageBank/cache/b/Beretta_SP3_e_cc7c23f2dc3eea7b87c929cede920558.jpg

For guns since 1975, you will find a mark that is a small square with a 2 character code inside the square. Before 1975 the code was a roman numerial. The mark is about 1/4" square. For instance, the code for 2004 is BU and for 2003 is BT.

Check out this webpage pointer on the Beretta USA website. The list of codes is given with year of manufacture going back to 1945.

http://berettausa.custhelp.com/cgi-bin/berettausa.cfg/php/enduser/std_adp.php?p_faqid=101&p_created=1081978293&p_sid=R4TkT4sj&p_accessibility=0&p_redirect=&p_lva=&p_sp=cF9zcmNoPSZwX3NvcnRfYnk9JnBfZ3JpZHNvcnQ9JnBfcm93X2NudD0yNTcsMjU3JnBfcHJvZHM9JnBfY2F0cz0mcF9wdj0mcF9jdj0mcF9zZWFyY2hfdHlwZT1hbnN3ZXJzLnNlYXJjaF9ubCZwX3BhZ2U9MQ**&p_li=&p_topview=1

Also, check out this Beretta user-forum topic on manufacture dates:
http://www.sportingclays.net/forums/thread.cfm?threadid=3659&messages=3

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