To have anticipated the annual-VAT-return delivery to 28 February (next year the deadline, if nothing changes, it should instead be the end of April) brought with it also the printing in advance of VAT books relating to 2016.
Notice that, this year, the deadline for the submission of the tax return of limited liability companies has been extended to 15 days (from 30 September to 15 October), because of the change intervened in the preparation of financial statements. That’s why, printing of all ltd books, except for VAT books, is delayed with respect to sole traders and unlimited companies.
So considering that:
• The printing of the company books must be done within three months from the deadline for its annual tax/vat returns submission
• This year there will be three different deadlines for submission of ‘tax’ return, namely:
· on 28th February for submitting the annual VAT return
· on 30th September for submitting the Irpef and Irap tax returns of sole traders and of unlimited companies
· on 15th October for submitting the IRES and IRAP tax return of limited liability companies
we will have to print:
• The VAT books by 28th May 2017
• The journals, the general ledgers, the inventories etc .. of sole traders and unlimited companies by 30th December 2017
• The journals, the general ledgers, the inventories etc .. of limited liability companies by 15th January 2018
It has to be told that often sole traders and unlimited companies has a simplified fiscal regime and therefore they do not have the journal, the general ledger, the inventories, etc .. Unfortunately, often does not mean always...
As next year the deadline for submission of the tax return of limited companies will be again the same of sole traders and unlimited companies, these different deadlines will be reduced to just two: one for the VAT books (30th July) and one for all other companies books (30th December).