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Portugal Extends Certain Deadlines for the 2021/2022 Fiscal Calendar

19 November 2021

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Approved Changes

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Portugal

Portugal's Assistant Secretary of State and Fiscal Affairs has issued Order No. 351/2021-XXII of 10 November 2021, providing adjustments to the 2021/2022 fiscal (tax) calendar considering the ongoing effects of the COVID-19 pandemic on economic activity. This includes: A further extension of the relaxed e-invoice requirements, providing that PDF invoices will continue to be accepted and will be considered electronic invoices for all purposes under tax legislation until 30 June 2022; Regarding periodic VAT returns: monthly or quarterly returns due in November 2021 and Monthly returns due in December 2021 may be submitted up to 30 November and 30 December...