2021 Tax calendar – Adjustments: VAT, Corporate Income Tax and acceptability of pdf invoices

In brief

Order 133/2021-XXII, of the State Secretary of Tax Affairs, of 22 April 2021, adjusts the 2021 calendar of tax obligations free of any charges or penalties for the taxpayers.

In detail

Order 133/2021-XXII, of the State Secretary of Tax Affairs, of 22 April 2021, adjusts the 2021 calendar of tax obligations free of any charges or penalties for the taxpayers.

• VAT

April 2021 monthly VAT return - filing up to 20 June 2021; payment of VAT due up to 25 June 2021;

May 2021 monthly VAT return - filing up to 20 July 2021; payment of VAT due up to 25 July 2021.

• 2020 Corporate Income Tax return

Postponement to 30 June 2021 of the term to file the 2020 Corporate Income Tax return ("declaração Modelo 22") and payment of any tax due.

• Invoices in PDF format

It is extended until 30 September 2021 the term for the acceptance of invoices in PDF format as electronic invoices for all tax purposes. 

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