Portugal – New calendar for VAT obligations – periods between April to June 2021

Order 133/2021-XXII issued by the Secretary Tax of Affairs, of 22 April  2021, introduced a new calendar for VAT obligations in the context of COVID-19. This combined with the rules introduced by Law 7/2021 results in the following calendar for VAT obligations:

Monthly returns – April to June 2021

Monthly Return New deadline to submit
the VAT return
New deadline to pay the VAT
April 202121.06.202125.06.2021
May 202120.07.202126.07.2021
June 202131.08.202131.08.2021
(*) Note:  deadline indicated are final (not extended to next business day)

Quarterly returns – 2nd  Quarter 2021

Quarterly ReturnNew deadline to submit    
the VAT return
New deadline to pay the VAT
2nd Quarter 202131.08.202131.08.2021
(*) Note:  deadline indicated are final (not extended to next business day)

Share: