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Portugal Provides Deadline Extensions for Monthly and Quarterly VAT Returns and Relaxed e-Invoice Requirements

02 August 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. 260/2021-XXII of 27 July 2021, providing adjustments to the 2021 fiscal (tax) calendar considering the ongoing effects of the COVID-19 pandemic on economic activity. This includes: With respect to the monthly VAT regime, the returns to be submitted in September, October, November, and December 2021 can be submitted by the 20th of each month; With respect to the quarterly VAT regime, the returns to be submitted in November 2021 can be submitted by the 20th of that month; and Payments due for the above returns can be made...