Deadline Extension

Deadline Extension

Order No. 43/2021-XXII, of February 15, was published by the Assistant Secretary of State and Tax Affairs, which determines:

  • Regarding the Periodic VAT Returns:
    • For the monthly regime, the returns to be delivered in February 2021, may be submitted until the 24th of the same month, without any increases or penalties;
    • Concerning the quarterly regime, the returns to be delivered in February 2021, may also be submitted until the 24th of the same month, without any additions or penalties;
    • The payment of the tax amounts resulting from the periodic returns referred to in the previous sub-paragraphs can be made until the 1st of March 2021, under any of the aforementioned VAT regimes.
  • The communication of the household, of the alternate residence and the percentage in the sharing of expenses of dependents in joint custody can be made until February 19th;
  • The obligation to file the Form 1 can be fulfilled until February 28th (inclusive);
  • It is also possible to fulfill the compliance obligations until February 19th, regarding those which would end on February 15th:
    • The communication of the identification of the long-term rental contract, as well as the respective renewals, and the date of termination of the rental contracts with indication of the respective reason;
    • Communicating which members of the household attend educational establishments located in the Interior or in the Autonomous Regions and the total amount of the respective expenses incurred.