18/02/2021
Extension of the deadlines for filing the VAT returns and tax payments
On 17 February 2021, the Portuguese Tax Authorities have published a circular which extends the deadline for the submission of VAT returns, as follows:
| VAT returns with monthly periodicity | Deadline for submission |
| December 2020 | February 24, 2021 |
| January 2021 | March 22, 2021 |
| February 2021 | April 20, 2021 |
| March 2021 | May 20, 2021 |
| VAT returns with quarterly periodicity | Deadline for submission |
| 4th quarter of 2020 | February 24, 2021 |
| 1st quarter of 2021 | May 20, 2021 |
Moreover, the deadline for payment of the tax has also been extended, in the following terms:
| VAT returns with monthly periodicity | Deadline for payment |
| December 2020 | March 1, 2021 |
| January 2021 | March 25, 2021 |
| February 2021 | April 26, 2021 |
| March 2021 | May 25, 2021 |
| VAT returns with quarterly periodicity | Deadline for payment |
| 4th quarter of 2020 | March 1, 2021 |
| 1st quarter of 2021 | May 25, 2021 |
Click HERE to access the circular.
Tax Measures
Considering the coronavirus outbreak the Government adopted destined at relieving the tax pressure.
The following measures have been adopted:
– suspension of tax enforcement proceedings in progress or to be initiated by the Tax and Social Security Authorities between January 1 and March 31, 2021;
– suspension of ongoing instalment plans regarding debts to Social Security which are not part of the enforcement proceedings (without prejudice to their continued fulfilment at the debtor’s initiative);
– Tax Authorities prevented from setting up guarantees in the context of tax enforcement proceedings during the above-mentioned period;
– Tax authorities prevented from offsetting the debtor’s credits resulting from reimbursement, proceedings for review, administrative complaint or judicial appeal on the debtor’s debts;
– Suspension of the statute of limitation in respect of tax enforcement proceedings in progress or to be initiated.
Click HERE to see the order.