Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices
Portugal Tax Alert
The Government approved, through Dispatch n.º 49/2022-XXIII, of May 24, the following measures:
- Extension of the deadline to submit the annual Corporate Income Tax return (Modelo 22) and respective payment from 31 May to 6 June;
- New deadline extension of the exceptional recognition of PDF invoices as valid electronic invoices, for every tax effect, until 31 December. It is recalled that similar postponements were approved in the previous year, and the last extension was approved under Dispatch n.º 351/2021-XXII, which extended the exceptional recognition from 31/12/2021 to 31/06/2022 (see here).
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Tel.:+351 213 821 200
Tel.:+351 213 821 200