COVID-19: Portuguese inventory communication postponed to 28 February 2021
Tax Alert Portugal
The obligation to communicate inventories to the Portuguese Tax Authority was postponed from 31 January to 28 February 2021 by Dispatch no. 25/2021-XXII, of 28 January.
This postponement results from the measures to make the 2021 tax calendar more flexible and adaptable to the current circumstances arising from the COVID-19 pandemic.
This order also determines that in regards to 2020 this communication maintains the reporting file in force in 2019, without the application of any penalties.