COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
Portugal -
Portugal Tax Alert
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations:
- Submission of the annual Corporate Income Tax return (Modelo 22) and respective payment from 30 June to 16 July. It is recalled that Dispatch n.º 133/2021-XXII- SEAAF, of 22/04, had already extended the obligation to submit said Modelo 22 return from 31 May to 30 June 2021.
- Submission of the IES/DA from July 15 to July 22.
- Preparation and/or submission of the tax documentation file and the transfer pricing file from 15 July to 22 July.
Furthermore, the Portuguese Accountants Association has announced (here) that the Government intends to approve a new postponement regarding the obligation to previously submit the SAF-T accounting file, which was lately postponed to 2022 (for the purposes of submitting the FY2021 IES onwards).
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