##  [COVID-19: new extension of the deadline to submit VAT periodic returns and new extension of the exceptional recognition of PDF invoices](/en_GB/new/covid-19-new-extension-deadline-submit-vat-periodic-returns-and-new-extension-exceptional) 

# COVID-19: new extension of the deadline to submit VAT periodic returns and new extension of the exceptional recognition of PDF invoices





Portugal - 07 / 28 / 2021





Portugal Tax Alert













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**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](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_260_2021.pdf), 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.









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

### Contacts

 

 ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0)

[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:pedro.miguel.braz@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I)

[Fernando Castro](/en_GB/team/fernando-castro-silva)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:fernando.castro.silva@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp)

[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:isabel.vieira.reis@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

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