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Portugal Provides Corporate Tax Return Deadline Extension

01 June 2022

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Approved Changes

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Portugal

Portugal's Assistant Secretary of State and Fiscal Affairs has issued Order No. 49/2022-XXII of 24 May 2022, providing adjustments to the 2022 fiscal (tax) calendar considering the ongoing effects of the COVID-19 pandemic on economic activity. The Order provides a brief extension of the deadline for the annual corporate tax return (Modelo 22) for the 2021 tax period and the respective payment is extended to 6 June 2022, without any penalties. The Order also provides 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...