Extension of tax obligations – Mitigation of the September 2024 fires
EA BriefTax
27 September, 2024SEAF Order No. 132/2024 – XXIV, of 20.09.2024
In light of the current state of calamity due to the wildfires in the Central and Northern regions of Portugal, the Secretary of State for Fiscal Affairs (SEAF) has extended the deadline for compliance with various tax obligations until September 30.
It determined the exemption from the application of increases or penalties for delays in fulfilling tax, reporting and payment obligations, the deadline for which ended between September 15 and 20, 2024.
The submission of VAT for the periodic declarations for June, July and the 2nd quarter of 2024, to be submitted in September 2024, can also be made until September 30, 2024, without any increases or penalties.
This extension applies to taxpayers and certified accountants who have residence or tax domicile in the areas covered by the diploma that decrees the state of calamity, that is, in the Central and Northern regions of mainland Portugal.
In order to benefit from this measure, interested parties must invoke it.
