Amendment to the Periodic VAT Declaration, Annex R and Respective Filling out Instructions

Amendment to the Periodic VAT Declaration, Annex R and Respective Filling out Instructions

Ordinance no. 206/2021

This ordinance amends the periodic VAT return, annex R and respective filling out instructions, providing for the intervention in the certification of an independent certified accountant.

The rules were amended as follows:

  • VAT return template:

Field 107 of Table 06A will now include the value of the taxable bases associated with the acquisition of cork, wood, pine cones and pine nuts with bark, whose tax assessment fell to the reporting taxpayer;

In Table 20 will be added two fields to record the determining fact of the fair short term impediment and the date when it occurred.

  • Annex R:

Field 75 of Table 06A will now include the value of taxable bases relating to the acquisition of cork, pine wood, pine cones and pine nuts with bark, whose the tax assessment fell to the reporting taxpayer.

  • Attachment of regularizations of the field 40:

A field for identification of the independent certified accountant is added in Table 5.

The models approved by this ordinance are used with reference to the tax periods after 01/09/2017.

Elsa Rodrigues

Elsa Rodrigues

Founding Partner/Lawyer

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