21 Maio, 2021 | Tax Alert

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Tax Alert 04 | Flexibility measures in complying with tax obligations

Flexibility measures in complying with tax obligations

Extension of deadlines for compliance with reporting obligations and payment of taxes, as well as acceptance of PDF invoices

The  Order 133-2021 XXI, by the Assistant Secretary of State and for Fiscal Affairs (SEAAF), of April 22, which provides for a further extension of deadlines for compliance with tax obligations, in the following terms:

IRC

  • The obligation to submit the Model 22 Declaration for the 2020 tax period and respective payment of the tax due, can be fulfilled until June 30;

IVA

  • Periodic VAT returns, under the monthly regime, from April and May 2021 to be delivered on June 10th and July 10th, 2021, respectively, can be submitted until the 20th of each month;
  • The delivery of the chargeable tax resulting from those periodic declarations can be made until the 25th of each month.

Invoices

  • PDF invoices are considered electronic invoices for all purposes provided for in tax legislation, until September 30, 2021.