DECREE-LAW 17 March 2020, n. 18
Enhancement measures of the National Health Service and economic support for families, workers and businesses connected to the epidemiological emergency from COVID-19. (20G00034) (OJ General Series n.70 of 17-03-2020)
note: Entry into force of the provision: 17/03/2020
There is the provision that suspends all Tax compliances except Tax payments due in the period 8/3/20 – 31/5/20 (art.62 par.1), included the Indirect tax ones. They can be performed within 30/6/20 without fines (art.62, par 6).
Entities in scope
Watch out: entities in scope are just those that have fiscal domicile, legal or operative address in Italy.
Indirect Tax returns/communications in the period in scope
Except the entities out of scope, it affects:
- Intrastat (monthly so Feb, Mar, Apr due in Mar, Apr, May)
- Yearly VAT Return (30/4)
- Esterometro Q1 (30/4)
- Q1 VAT Communication (31/5)
For domestic LE’s they may be performed within 30/6
Source Gazette Ufficiale
