Submission of the quarterly VAT return for the 2nd quarter 2018 to be done within September 17th

The postponement of so called “Comunicazione Dati Fatture” for the second quarter 2018 to October 1st does not concern the Quarterly VAT Return related to the same period, for which the deadline is still set on September 17th.
This fiscal change is raising considerable doubts among taxpayers. The current legislation, in fact, seems to set the deadline for the Quarterly VAT Return for the 2nd quarter to October 1st.
The doubts mainly arise from an interpretive reading of the current law, which seems to have postponed the deadline only for the Comunicazione Dati Fatture. In addition to that, the timetable issued by the Italian Revenue Agency concerning the obligations for the month of September, is a confirmation of the interpretative reading above-mentioned. For this reason, the deadline to be respected for the Quarterly VAT Return of the 2nd quarter 2018 is still set on September 17th (which is the first working day following the original deadline of September 16th).
Our Professionals are available to provide further clarifications on the topic.