Dispatch no. 260/2021-XXII, of July 27, adjusts the fiscal calendar for 2021. This adjustment aims to minimize the negative effects of the COVID-19 pandemic on economic activity, in particular in the conditions of compliance with tax obligations by the citizens and businesses.

In this sense, the 2021 fiscal calendar is readjusted, without any additions or penalties, as follows:

1) In the periodic VAT returns to be delivered within the legal period provided for in paragraph 1 of article 41 of the CIVA, the following must be observed:

i) When the monthly regime is at stake, declarations to be delivered in September, October, November and December 2021 may be submitted until the 20th of each month;

ii) When the quarterly regime is in question, the declaration to be delivered in November 2021 may also be submitted by the 20th of that month;

(iii) The delivery of the chargeable tax resulting from the periodic declarations referred to in the previous paragraphs can be made up to the 25th of each month.

2) PDF invoices are considered electronic invoices for all purposes provided for in tax legislation, until December 31, 2021.

For additional details please contact us: gabinete.juridico@aip.pt.