Readjustment of the Tax Calendar for the 2nd half of 202130 July, 2021
On 27 July, Dispatch No. 260 /2021-XXII was published, proceeding with the readjustment of the Tax Calendar for the 2nd half of 2021, which determines, without any additions or penalties, that:
1) In the periodic VAT returns to be filed within the legal deadline provided for in Article 41, n. 1 of the Portuguese VAT Code, the following will be observed:
i) When the monthly regime is implicated, the returns to be delivered in September, October, November and December 2021 may be submitted until the 20th of each month;
ii) When applying the quarterly regime, the declaration to be delivered in November 2021 may also be submitted until the 20th of that month;
iii) The delivery of the tax due resulting from the periodic declarations referred to in the previous sub-paragraphs may be made until the 25th day of each month;
2) PDF invoices are considered electronic invoices for all the purposes provided for in the tax legislation, until 31 December 2021.