## [COVID-19: Flexibility on the payment of portuguese VAT due in December 2020 or in the last quarter of 2020 for SMEs, cultural activities, catering and accommodation services](/en_GB/new/covid-19-flexibility-payment-portuguese-vat-due-december-2020-or-last-quarter-2020-smes-cultural)
# COVID-19: Flexibility on the payment of portuguese VAT due in December 2020 or in the last quarter of 2020 for SMEs, cultural activities, catering and accommodation services
03 / 02 / 2021
Tax Alert Portugal
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**The Portuguese Government approved, through [Dispatch n.º 52/2021-XXII, of 25 February](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_52_2021_XXII.pdf), a new review of the payment flexibility scheme for the payment of the VAT to the State, now assessed in December 2020 by the taxpayers under monthly returns or in the 4th quarter of 2020 by the taxpayers under quarterly returns.**
VAT taxpayers may benefit from this scheme without the application of the breakdown on invoicing or turnover requirement, presenting monthly or quarterly returns, provided that:
- Have had a turnover within the maximum threshold for classification as a micro, small and medium-sized enterprise (SME), *i.e.* which has not exceeded an annual turnover of EUR 50 million; or
- Whose main activity falls under the classification of economic activity (CAE) of accommodation, catering and similar, or culture activity; or
- They have initiated or reinitiated their activity on or after 1 January 2020.
VAT can be paid in three or six monthly instalments of EUR 25 or more, without interest and the need of presentation of a guarantee.
The first instalment (for 1/3 or 1/6) is due within the respective legal period and remaining instalments in the following months, successively.
The request for payment in monthly instalments must be submitted electronically in the Portuguese Tax Authorities’ website until the end of the voluntary payment period, in “Pagamentos > Flexibilização de Pagamentos > Aderir”.
Finally, we recall that the Government had already approved a VAT instalment payment scheme to be implemented during the first half of 2021 (See [here](https://www.garrigues.com/pt/en_GB/new/covid-19-new-vat-instalment-payment-scheme-first-half-2021-portugal)).
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