VAT – Deadlines for Returns and Payments for April, May and June 2021

VAT – Deadlines for Returns and Payments for April, May and June 2021

EA BriefFiscalTax

04 May, 2021

Order No: 30234, of 23 April 2021, provides clarification on the deadlines for submitting the periodic VAT return and for the payment of the tax assessed.

Under the monthly VAT scheme:

• the periodic declaration for April 2021 must be submitted until 21 June 2021, and the respective payment until 25 June 2021.
• the periodic declaration for May 2021 must be submitted until 20 June July 2021, and the respective payment until 26 July 2021.
• the periodic declaration for June 2021 must be submitted until 31 August 2021 (regardless if it coincides with a weekend or holiday), and the respective payment must be made on the same date.

 

Under the quarterly VAT regime:

• the periodic declaration for the months of April, May and June 2021 must be submitted until 31 August 2021, and the respective payment must be made on the same date.

 

It also announces that until 30 September 2021, PDF invoices will be considered electronic invoices for all purposes.