August 6, 2021 | Tax Alert


Tax Alert 10 | Readjustment of the fiscal calendar - 2nd Semester 2021

Extension of VAT deadlines and issuance of PDF invoices.

The Order_no. 260/2021-XXII, of the Assistant Secretary of State for Fiscal Affairs (SEAAF), of July 27, which determines the following:


  • Periodic VAT returns, under the monthly regime, for the periods of July, August, September and October can be submitted until the 20th of September, October, November and December 2021;
  • Periodic statements, under the quarterly regime, relating to the third quarter, may be submitted until the 20th of November 2021;
  • The delivery of the chargeable tax resulting from those periodic declarations can be made until the 25th of each month.


  • Invoices in PDF format continue to be considered electronic invoices for all purposes provided for in tax legislation until December 31, 2021.