January 3, 2022 | Tax, Tax Alert


Tax Alert 1 | Extension of extraordinary contributions and other fiscal measures to 2022

was published to Law No. 99/2021, of December 31, which extends the term during 2022 of the following extraordinary contributions:

  •  Contribution on the banking sector;
  • Additional solidarity on the banking sector;
  • Extraordinary contribution on the pharmaceutical industry;
  • Extraordinary contribution on NHS medical device industry providers;
  • Extraordinary contribution on the energy sector;
  • Additional in the case of single circulation tax.

The same law also provides for the extension, until December 31, 2022, of the application of the reduced VAT rate on imports, transmissions and intra-community acquisitions of respiratory protection masks and skin disinfectant gel.

It was also published to Ordinance No. 331-E/2021, of December 31, which regulates the contribution on single-use packaging made of plastic or aluminum, or multi-material with plastic or aluminum, acquired in ready-to-eat meals. Remember that this contribution applies from July 1, 2022, for plastic or multi-material packaging with plastic, and from January 1, 2023, for aluminum or multi-material packaging with aluminum.


[This document is for information purposes only and does not dispense with the analysis of the legislation and assessment of its applicability to each specific situation. Therefore, we are not responsible for any decision made based on this information.]