23/11/20
Decree Law no. 99/2020, of 22 November, approves an extraordinary regime postponing the deadlines to comply with tax and social security obligations arising in November and December of 2020.
Decree Law 99/2020, of 22 November, approves an extraordinary regime postponing the deadlines to comply with tax and social security obligations arising in November and December of 2020.
I – VAT
Deferral of VAT due in November 2020 for taxable persons classified as micro, small and medium-sized enterprises, under the quarterly VAT regime:
II – Social Security contributions
Deferral of social security contributions due in November and December 2020
§ Less than 10 employees;
§ Between 10 and 49 employees;
§ Between 50 and 249 employees.
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