Ordinances no. 157/2021, no. 158/2021 and no. 159/2021, of July 22, were published today, which introduce changes to the recapitulative statement, in the statement of the request for prior authorization in the VAT regularization procedure doubtful debts and in the periodic VAT return as described below.

  • Ordinance No. 157/2021

Approves the new model of the recapitulative declaration referred to in subparagraph i) of paragraph 1 of article 29 of the VAT Code and paragraph c) of paragraph 1 of article 30 of the VAT Regime in Transactions Intracommunity, as well as the respective filling instructions.

  • Ordinance No. 158/2021

Changed Table 07 of the declarations for the submission of requests for prior authorization referred to in paragraph 1 of article 78 -B and paragraph 3 of article 78 -C, both of the VAT Code, referring to the identification of the certified accountant, now including, in addition to the indication of the tax identification number, fields 2 and 3, to record the fact determining the situation of fair impediment of short duration, pursuant to article 12 - That of the Statute of the Order of Certified Accountants, and the date on which it took place.

  • Ordinance No. 159/2021

Several changes to the model of the periodic VAT return and Annex R, for example: In Table 20, for the tax identification of the certified accountant, two fields are added to record the determining fact of the situation of fair impediment of short duration, in the terms provided for in article 12-A of the Statute of the Certified Accountants Association, and the date on which it occurred. 

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