Adjustments to the tax calendar in 2021 and 2022

In brief

Order 351/2021-XXII, of the State Secretary of Tax Affairs, of 10 November 2021, adjusts the tax calendar in 2021 and 2022. No penalties arise for the taxpayers. 

In detail

VAT

VAT returns to be filed in 2021

The VAT assessed in the returns to be filed in 2021 can occur as follows:

• Monthly regime: VAT returns concerning the months of September and October 2021 - the VAT can be paid respectively until 30th November and 30th December; and,
• Quarterly regime: VAT return concerning the 3rd quarter 2021 - the VAT can be paid until 30th November 2021.

VAT returns to be filed in 2022

• Monthly regime: the VAT returns concerning November and December 2021, and the VAT returns concerning January, February, March and April 2022, can be submitted respectively until the 20th of the months of January, February, March, April, May and June 2022; and
• Quarterly regime: the VAT returns concerning the 4th quarter 2021 and the 1st quarter 2022 can be submitted respetivelly until the 20th of the months of February and May 2022.

The payment of the tax calculated in the aforementioned returns can be made up to the 25th day of the month concerned.

Pdf invoices

The same Order extends the admissibility of invoices in PDF format as electronic invoices until the 30th of June 2022.

Communication of series and ATCUD code

The Order suspends in 2022 the communication of series and insertion of the ATCUD Code. The insertion of the ATCUD code is optional.

CIT/PIT – Form 10

Form 10 (“Modelo 10” - statement of income paid, tax withheld, tax deductions, social security and health contributions and subscriptions,excluding employment income) concerning the year 2021 can be filed up to 25 February 2022.

CIT – Payment on account

No penalty is imposed to taxpayers that capped their 2020 payments on account as foreseen under Law no. 27-A/2020, of 24 July. This applies even if in the absence of the required certification by certified accountant foreseen in the same legal diploma.

Communication of inventory concerning 2021 and 2022

The communication of inventory concerning 2021, taking place in 2022, shall consider the file structure foreseen for 2019. The file structure foreseen in Decree 126/2019, of 2 May, is postponed to the communication of inventory concerning 2022, taking place in 2023.

^{© 2021 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.}