COVID-19 – Extension of deadlines to file tax statements and pay taxes

Tax File (“Dossier Fiscal”)

The deadline to prepare, or to file (when applicable), the Tax File was extended to 31 August 2020.

Transfer Pricing File 

The deadline to prepare, or to file (when applicable), the Transfer Pricing documentation was extended to 31 August 2020.

VAT

• Monthly regime
  • March 2020 periodic VAT return
    • Can be filed until 18 May 2020;
    • The payment of the VAT assessed can be made until 25 May 2020 (eligible taxpayers can opt to pay the tax in instalments);
    • VAT taxpayers with a turnover up to EUR 10 million (with reference to 2019), or that have started their activity on or after 1 January 2020, or that have restarted their activity on or after 1 January 2020 and had no turnover in 2019, may complete the VAT return based on the data of the web-based invoice record (“e-Fatura”), without the need for other supporting documentation, and, if necessary, regularised by filing a replacement VAT return until 31 August 2020 (any VAT due should be paid on the same moment).
  • April 2020 periodic VAT return
    
    • Can be filed until 18 June 2020;
    • The payment of the VAT assessed can be made until 25 June 2020 (eligible taxpayers can opt to pay the tax in instalments).

• Quarterly regime – January to March 2020 periodic VAT return
  • Can be filed until 22 May 2020;
  • The payment of the VAT assessed can be made until 25 May 2020 (eligible taxpayers can opt to pay the tax in instalments);
  • VAT taxpayers with a turnover up to EUR 10 million (with reference to 2019), or that have started their activity on or after 1 January 2020, or that have restarted their activity on or after 1 January 2020 and had no turnover in 2019, may complete the VAT return based on the data of the web-based invoice record (“e-Fatura”), without the need for other supporting documentation, and, if necessary, regularised by filing a replacement VAT return until 31 August 2020 (any VAT due should be paid on the same moment).

CIT and PIT withholding taxes

• Assessed in April 2020 – can be paid until 25 May 2020;
• Assessed in May 2020 – can be paid until 25 June 2020

Stamp Tax

• Assessed in April 2020 – can be paid until 25 May 2020;
• Assessed in May 2020 – can be paid until 25 June 2020.