## [Portugal: New measures of flexibilization of tax obligations compliance](/en_GB/new/portugal-new-measures-flexibilization-tax-obligations-compliance)
# Portugal: New measures of flexibilization of tax obligations compliance
Portugal - 12 / 28 / 2022
Portugal Tax Alert
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**New measures to facilitate tax obligations compliance were approved through [Decree-Law no. 85/2022, of December 21](https://files.dre.pt/1s/2022/12/24400/0000200009.pdf), of which we highlight the following:**
- **Third CIT payment on account for the 2022 period:** half of this payment on account may be waived for cooperatives, micro, small and medium-sized companies or small-mid cap companies, without prejudice of the application of the general rules that allow its complete waiver. When these taxpayers are part of a tax group, this measure is only applicable if all companies that form part of that group assume such classification. We recall that this payment must be made by the 15th day of the 12th month of corresponding fiscal year;
- **Submission of IES/DA forms through SAF-T accounting:** this measure is once again postponed, now to be applied to the IES/DA form of the 2024 and following periods, to be delivered in 2025 or in the following periods;
- **VAT on self-consumption:** under the legislative authorization granted by the State Budget Law for 2022 (Law no. 12/2022, of June 27), it is established the application of the reverse charge mechanism in the case of acquisition of electricity produced under units for self-consumption, with installed power equal to or less than 1 MW, to self-consumers whose inclusion in the normal tax regime results solely from performing these transfers. Corresponding invoice must be issued by the respective purchaser for each acquisition;
- **Payment of VAT in installments:** the regime allowing VAT to be paid in installments without interest or penalties is once again extended to 2023.
[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)
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