##  [COVID-19: New VAT instalment payment scheme for the first half of 2021 in Portugal](/pt/en_GB/new/covid-19-new-vat-instalment-payment-scheme-first-half-2021-portugal) 

# COVID-19: New VAT instalment payment scheme for the first half of 2021 in Portugal





12 / 23 / 2020





Tax Alert Portugal













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**The Portuguese Government approved, through [Decree-Law 103-A/2020, of 15 December](https://dre.pt/application/file/a/151073048), a new regime for the payment of VAT, in three or six instalments, to be implemented during the first half of 2021.**





VAT taxpayers may benefit from this scheme, presenting monthly or quarterly returns, who have suffered a breakdown in invoicing communicated through “e-fatura” of, at least, 25% in the monthly average of the calendar year 2020 compared to the same period of the previous civil year, certified by a certified accountant or, if the taxpayer does not have one, attested by a declaration of the taxpayer, under his commitment of honour. For VAT taxpayers presenting monthly returns, this regime is limited to those who obtained a turnover of up to EUR 2 million in 2019 or who initiated or reinitiated their activity on or after 1 January 2020.

VAT can be paid in three or six monthly instalments of EUR 25 or more, without interest and the need of presentation of a guarantee.

The first instalment (for 1/3 or 1/6) is due within the respective legal period and remaining instalments in the following months, successively.

The request for payment in monthly instalments must be submitted electronically in the Portuguese Tax Authorities’ website until the end of the voluntary payment period, in “Pagamentos &gt; Flexibilização de Pagamentos &gt; Aderir”.









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







 

 



 

 

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    [Lisbon](https://www.garrigues.com/pt/en_GB/office/lisbon)
 










 

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