## [COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed](/pt/en_GB/new/covid-19-deadline-comply-obligation-submit-transfer-pricing-documentation-has-been-postponed-0)
# COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
Portugal - 06 / 16 / 2021
Portugal Tax Alert
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**It has been published in the [official website ](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_191_2021_XXII.pdf)of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (IRC) Code, to July 22th, 2021 (in line with the postponement of the submission of the IES/DA).**
Such date must be also considered as the due date concerning the tax file submission.
[Tax](/pt/en_GB/tags/tax), [Portugal](/pt/en_GB/tags/portugal)
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This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.
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