On 25/12/19 it has been enforced the Law 157/2019 that converted, with news, the Fiscal Decree 124/2019 issued in October with an important news about Esterometro.
Since data for CY 2020 this VAT report will move from a monthly deadline to a quarterly one.
To measure the saving, considering currently each month is made by 2 reports (one for Inbound and one for Outbound) for domestic entities, the number of reports per annum decrease from 12 to 4.
Due date is always the last working day of the month following the quarter. Example for new due dates for CY2020
JFM= 30/4/20
AMJ= 31/7/20
JAS= 2/11/20 (30/11 is Saturday)
OND= 1/2/21 (31/1 is Sunday)
Source Law 157/2019
In Article 16:
the following is added after paragraph 1:
“1-bis. In article 1, paragraph 3-bis, of the legislative decree 5 August 2015, n. 127, the second period is replaced by the following: “The electronic transmission is carried out quarterly by the end of the month following the reference quarter”.
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