In order to allow the longest possible period for the fulfilment of certain obligations, the following is also foreseen:
To maintain the structure of the file currently in force and which should be used to communicate the inventories for 2020 to the Tax and Customs Authority ("AT”), by 31 January 2021, and to postpone the entry into force of the new file approved by Ordinance no. 126/2019, of 2 May, to 2021, to be communicated by 31 January 2022;
IES/DA return for the 2020 fiscal year: it is determined that it will be available on the AT’s website as of 1 January 2021, with no change in the legal deadline for its submission (by the 15th day of the 7th month after the end of the fiscal period);
Model 22 CIT return for the 2020 fiscal year: it is also foreseen that it will be made available on AT’s website as of 1 March 2021, maintaining the corresponding deadline for its delivery (by the end of the 5th month following the end of the fiscal period).