Order no 125/2021 XXII – Financial Leasing Contracts – VAT Exigibility

Order no 125/2021 XXII – Financial Leasing Contracts – VAT Exigibility

Order no. 125/2021 XXII, 14th of April, of the Secretary of State for Tax Affairs, was published, determining that the time limit provided for in paragraph 9 of article 7 of the VAT Code is not applicable to the provision of services of a continuous nature, as is the case with financial leasing contracts, whose payments have benefited from the effects of the legal moratorium foreseen in Decree-Law no. 10-J/2020, 26th of March during the period in which such moratorium is in force.

Sara Botelho de Almeida

Sara Botelho de Almeida

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