##  [Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices](/en_GB/new/portugal-postponement-deadline-submit-modelo-22-return-and-extension-exceptional-recognition-pdf) 

# Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices





Portugal - 05 / 25 / 2022





Portugal Tax Alert













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**The Government approved, through [Dispatch n.º 49/2022-XXIII](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_49_2022_XXIII.pdf), 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](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_351_2021_XXII.pdf), which extended the exceptional recognition from 31/12/2021 to 31/06/2022 (see [here](https://www.garrigues.com/pt/en_GB/new/covid-19-atcud-code-only-2023-and-new-postponement-tax-obligations)).









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







 

 



 

 

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