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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 2021 21.06.2021 25.06.2021
May 2021 20.07.2021 26.07.2021
June 2021 31.08.2021 31.08.2021
(*) Note:  deadline indicated are final (not extended to next business day)

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
(*) Note:  deadline indicated are final (not extended to next business day)
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