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I would like to display the date (dd-mm-yyyy) of the first day of the next quarter in a column (call it Due Date).

This would not be calculated based on any other date entry in the Sharepoint Online list, just based upon the current system date.

E.g. for today (3/24/2020) the Due Date would display 4/1/2020. When 4/1/2020 arrives the Due Date field would automatically be updated to 7/1/2020 and display as such until 7/1/2020 arrives...etc. etc.

What would be the appropriate formula to enter when creating the new column?

Thank you!

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    You cannot base formulas on the current date unless you use a workflow or Flow to update every item every day. Formulas only calculate at the time an item is modified, so it prohibits references to functions like today and now. You might be able to trick it by using a JSON column formatter to display a calculated date based on the current day, but this won't actually change the underlying value in the field.
    – willman
    Mar 24, 2020 at 15:48

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Formula will not be able to do so just like Willman said. The only doable approach will be using a flow which will run repeatedly everyday to update the due date column. There is a trigger called recurrence which can run the flow on a certain time period.

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