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Portugal Provides Deadline Extensions Annual Corporate Income Tax Return and Other Obligations

23 June 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. 191/2021-XXII of 15 June 2021, providing adjustments to the 2021 fiscal (tax) calendar considering the effects of the COVID-19 pandemic on economic activity. This includes: The deadline for the annual corporate tax return (Modelo 22) for the 2020 tax period and the respective payment is extended to 16 July 2021; The deadline for the annual tax and accounting information statement (IES/DA) is extended to 22 July 2021; and The deadline for the preparation of transfer pricing documentation (and submission if required) is extended to 22 July 2021 (normally...