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Portugal: 2022 VAT filing and payment deadlines extensions as part of the COVID-19 measures 

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On 10th of November 2021, the Portuguese government has published Order No. 351/2021-XXII. The extended deadlines for VAT filing and payment aim to support taxpayers who are affected by the challenges that the coronavirus pandemic has caused.  

 

What we know 
Portugal extends VAT filing and payment deadlines due to COVID-19 

 

Order No. 351/2021-XXII in brief  

 

  • The order states that invoices in PDF format considered as electronic invoices for tax purpose, must be accepted until 30 June 2022 (extended from 31 December 2021). 
  • The requirement for taxpayers to communicate serial declaration is suspended during 2022 while the obligation to include the ATCUD code on invoices and other tax-relevant documents is optional through December 31, 2022. 
  • The extended payment deadlines for the remaining months of 2021 and for 2022 are: 

 

VAT declaration period  Frequency  New Filing Deadline  New Payment Deadline 
SEP 2021  Monthly  22 November 2021  30 November 2021 
OCT 2021 

Monthly 

20 December 2021  30 December 2021 
3rd Quarter 2021  Quarterly  22 November 2021  30 November 2021 
NOV 2021  Monthly  20 January 2022  25 January 2022 
DEC 2021  Monthly  20 February 2022  25 February 2022 
4th Quarter 2021   Quarterly  20 February 2022  25 February 2022 
1st Quarter 2022   Quarterly  20 May 2022  25 May 2022 
JAN 2022  Monthly  20 March 2022  25 March 2022 
FEB 2022  Monthly  20 April 2022  25 April 2022 
MAR 2022  Monthly  20 May 2022  25 May 2022 
APR 2022  Monthly  20 June 2022  25 June 2022 

 

Source: Portuguese Tax and Customs Authority  

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