## [Portugal: VAT obligations amended by the State Budget Law for 2022](/en_GB/new/portugal-vat-obligations-amended-state-budget-law-2022) # Portugal: VAT obligations amended by the State Budget Law for 2022 Portugal - 07 / 04 / 2022 Portugal Tax Alert - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/portugal-vat-obligations-amended-state-budget-law-2022) - []() - []() Previous Next **Following the entry into force of the State Budget Law for 2022 ([Law no. 1272022, of 27 June](https://files.dre.pt/1s/2022/06/12200/0000200291.pdf)) on 28 June, we highlight the following changes on VAT matters.** **Alteration of the deadline for delivery of periodic returns** The deadline to submit periodic VAT returns with the Portuguese Tax and Customs Authority (**AT**) is extended to the **20th day of the second month** following the respective monthly or quarterly period (previously established on the 10th or 15th of that month, respectively). These deadlines would already apply to the June’s and 2022 second quarter’s VAT returns, both to be submitted by **20 August**. This new rule was not clarified in [Circular Letter no. 30249/2022, of 27 June](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_30249_2022.pdf), recently disclosed by the AT on these changes. However, the most recent [SEAF Order No. 135/2022-XXIII, of 6 July](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAF_135_SEAF_XXIII.pdf), clarifies that they can be submitted until **31 August**, with the VAT due to be paid by 6 September without any costs or penalties, according to the new wording of article 57a (2) of the General Tax Law. **Change of the VAT payment deadline** The deadline to pay the VAT due to the AT is now also extended to the **25th day of the second month** following corresponding monthly or quarterly period (previously set at the 15th or 20th of that month, respectively). As mentioned above regarding the new deadline for filing periodic returns, VAT relating to June or the second quarter of 2022 should be submitted to the AT by **25 August**, however extended until **6 September** in accordance with [SEAF Order no. 135/2022-XXIII, of 6 July](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAF_135_SEAF_XXIII.pdf), as referred above. **Obligation to communicate invoices is extended to VAT registrations** As from 1 January 2023, the so-called "VAT registrations" (*i.e*., non-resident entities which have requested a Portuguese VAT number in order to comply with their VAT obligations in Portugal) will also be obliged to communicate to the AT on a monthly basis the details of the invoices that they have issued in the previous month. This communication must be made by electronic data transmission in real time or by sending the SAF-T file (invoicing application) produced by the certified invoicing software. The extension of this obligation to VAT registrations was already expected following the imposition on these entities of the obligation to use a certified program since July 2021. **Alteration of the deadline for communicating invoices** As from 1 January 2023, the deadline for communicating invoices to the AT on a monthly basis will change from the 12th to the **5th day** of the following month. 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