##  [COVID-19: Postponement of the deadline to submit the Modelo 22 return and others](/en_GB/new/covid-19-postponement-deadline-submit-modelo-22-return-and-others) 

# COVID-19: Postponement of the deadline to submit the Modelo 22 return and others





Portugal - 06 / 16 / 2021





Portugal Tax Alert













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**The Government approved, through [Dispatch n.º 191/2021-XXII, of 15/06](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_191_2021_XXII.pdf), the extension of the deadlines to comply with the following tax obligations:**





- Submission of the annual Corporate Income Tax return (Modelo 22) and respective payment from 30 June to **16 July.** It is recalled that [Dispatch n.º 133/2021-XXII- SEAAF, of 22/04](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_133_2021_XXII.pdf), had already extended the obligation to submit said Modelo 22 return from 31 May to 30 June 2021.
- Submission of the IES/DA from July 15 to **July 22**.
- Preparation and/or submission of the tax documentation file and the transfer pricing file from 15 July to **22 July.**

Furthermore, the Portuguese Accountants Association has announced ([here](https://www.occ.pt/pt/noticias/prorrogacao-da-modelo-22-e-da-ies-comunicado-da-bastonaria/?fbclid=IwAR0TPSRWLDjKFRIOHe9VOs2H9TXguSJ1CxHcjUSqe-kHPF2l3HL6iAP6gZI)) that the Government intends to approve a new postponement regarding the obligation to previously submit the SAF-T accounting file, which was lately postponed to 2022 (for the purposes of submitting the FY2021 IES onwards).









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







 

 



 

 

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




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 ![](/sites/default/files/styles/medium/public/team/photo/10012689.jpg?itok=Dvh_gjYV)

[Miguel Pimentel](/en_GB/team/miguel-pimentel)




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

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    [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)




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    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

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