COVID-19: new extension of the deadline to submit VAT periodic returns and new extension of the exceptional recognition of PDF invoices
Portugal Tax Alert
The Portuguese Government approved a new review of the flexibility scheme on VAT obligations compliance and regarding PDF invoices through Dispatch n.º 260/2021-XXII, of 27 July.
Therefore, this Order determined, without any additional charges or penalties:
The extension of the deadline to submit the VAT periodic return of July, August, September and October from 10 to 20 September, October, November, December (respectively). The corresponding VAT can be payed until 25 of the respective month;
The extension of the deadline to submit the VAT periodic quarterly return for the 3rd quarter from 15 to 20 November. The corresponding VAT can be payed until 25 November;
A new deadline extension of the exceptional recognition of PDF invoices as valid electronic invoices, for every tax effect, from 30 September until 31 December, as it has been successively postponed.