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

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: 

Source: Portuguese Tax and Customs Authority