Portugal: Postponement of the deadline to pay the VAT and to submit the transfer pricing file
Portugal -
Alerta Fiscal Portugal
The Portuguese Government, through Dispatch n.º 135/2022-XXIII, of July 6, clarifies and approves the following measures, without the application of any additional charges or penalties:
- Clarifies that June’s and 2022 second quarter’s periodic VAT returns can be submitted until 31 August according to the new wording of article 57a (2) of the General Tax Law;
- Postpones from 31 August to 6 September the deadline to pay the VAT due to the Tax Authority regarding June’s and 2022 second quarter’s periodic VAT returns;
- Extends from 15 July to 15 September the deadline to prepare and/or deliver to the Tax Authority the transfer pricing file, when mandatory.
Contacts
