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Extended deadlines – December 2020 and 4Q 2020 VAT

© Catarina Mantero

Order 43/2021 -XXII issued by the Secretary Tax of Affairs, of 15  February 2021, introduced a new calendar for VAT obligations in the context of COVID-19:

Monthly return – December 2020 

Monthly Return  New deadline to submit
the VAT return
New deadline to pay the VAT
December 2020 24.02.2021 01.03.2021

Quarterly return – 4th Quarter 2020 

Quarterly Return New deadline to submit    
the VAT return
New deadline to pay the VAT
4th Quarter 2020 24.02.2021 01.03.2021

 

The Portuguese Tax Authorities released the following guidance on this matter: Ofício-Circulado 30232, of 17.02.2021

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