Portugal delays VAT returns and payments on COVID concerns
Portugal’s Tax and Customs Authority has again offered a postponement to VAT registered businesses on the filing and payment of VAT obligations.
In Portugal, monthly VAT returns are normally due by the 10th of the second month after the reporting month end. Monthly VAT returns due on the 10th of each month between July and October 2021 may now be delayed until the 20th of the appropriate month. For the same reporting periods, the VAT liability should be normally settled by the 15th; this has now been delayed until the 25th of the respective month.
Quarter 3 VAT returns, covering July to September 2021, may now be filed by November 20 instead of November 15.
The continued acceptance of PDF-format VAT invoices, instead of e-invoice software-produced invoices, has been extended to December 31, 2021. This concession had been due to end on 30 September.
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