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 2021 | 21.06.2021 | 25.06.2021 |
May 2021 | 20.07.2021 | 26.07.2021 |
June 2021 | 31.08.2021 | 31.08.2021 |
Quarterly returns – 2nd Quarter 2021
Quarterly Return | New deadline to submit   the VAT return | New deadline to pay the VAT |
2nd Quarter 2021 | 31.08.2021 | 31.08.2021 |
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