Portugal: Communication of inventories can be made by 28 February 2022

Portugal - 02 / 02 / 2022

Portugal Tax alert

The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February 2022, according to Order no. 28/2022-XXII.

This new deadline refers to a one-off adjustment to the 2022 fiscal calendar, also resulting from the measures adopted to make the same more flexible and adapt it to the circumstances arising from the COVID-19 pandemic.

This Order also determines, for 2021, to this communication be fulfilled through the delivery structure in force in 2020, without the application of any charges or penalties.