Deferral of Tax Liabilities for the 2nd Semester of 2022
EA BriefFiscalTax
30 June, 2022In order to mitigate the effects caused by the current conflict between Russia and Ukraine, Decree-Law 42/2022 provides for a complementary regime of deferral of tax obligations for the 2nd semester of 2022, regarding the withholding of PIT, CIT and VAT, also extending the subjective scope to all companies operating in Portugal.
Thus, during the 2nd semester of 2022, withholding PIT or CIT as well as VAT payments under the monthly or quarterly regime, may be fulfilled:
a) Until the deadline for the voluntary payment; or
b) In monthly installments, of an amount equal to or greater than €25, without interest or penalties, calculated according to the number of months remaining until the end of 2022.
