COVID-19: New tax deadlines extensions approved in Portugal
Portugal -
Portugal Tax Alert
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
Thus, the following measures were approved:
- The deadline for submission the monthly VAT periodic return for April and May has been extended from 10 to 20 June and July, respectively. The corresponding VAT can be payed until the 25th of each month;
- The deadline to submit the IRC periodic return for 2020 (form “Modelo 22”) and to pay corresponding tax was extended from 31 May to 30 June;
- A new deadline extension of the exceptional recognition of PDF invoices as valid electronic invoices, for every tax effect, was also approved, from 30 of June to 30 September 2021.
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