Tax Payments Flexibilization Regime

Tax Payments Flexibilization Regime

Order no. 10/2022

The attached order foresees a revision and adaptation to the tax payments flexibilization regime, referred to in article 98 of PIT Code, article 94 of CIT Code and article 27 of the VAT Code.


We highlight that in the 1st semester of 2022 the obligations foreseen in the above mentioned articles can be fulfilled:

  • Until the expiration of the voluntary payment deadline; or
  • In three or six monthly installments, of an amount equal to or greater than €25, without interest or penalties


In addition, this regime applies to personal individuals and corporate entities who meet one of the following requirements: (i) have obtained in 2020 a turnover up to the maximum limit of the classification as micro, small and medium-sized enterprise; (ii) have main activity framed in the classification of economic activity of accommodation, catering or culture; (iii) have started or restarted the activity on or after January 1, 2021.


Finally, in the fulfillment of the obligations the following must be observed:

  • Monthly installments related to installment plans are due as follows: first installment, on the date of fulfillment of the payment obligation in question and the remaining monthly installments, on the same date of the subsequent months;
  • Requests for monthly installment payments are submitted electronically until the voluntary payment deadline;
  • The installment payments covered are not dependent on the provision of any guarantees;
  • The taxpayer must have its tax and contributory situation in order;
  • In all matters that are not regulated, the rules on payments in installments set out in Decree-Law 492/88 of December 30 apply.
Elsa Rodrigues

Elsa Rodrigues

Founding Partner/Lawyer