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Portugal - Key VAT takeaways for non-resident registers

Order 351/2021 -XXII issued by the Secretary Tax of Affairs, of 10 November 2021, introduced a new calendar for the payment of VAT obligations in the context of COVID-19.

The same dispatch addresses acceptance of invoices in pdf until June 2022 and suspends ATCUD code during 2022.

Monthly return – September 2021 to April 2022  

Monthly return New deadline to submit the VAT return New deadline to pay the VAT
September 2021 20.11.2021 30.11.2021
October 2021 20.12.2021 30.12.2021
November 2021 20.01.2022 25.01.2022
December 2021 20.02.2022 25.02.2022
January 2022 20.03.2022 25.03.2022
February 2022 20.04.2022 25.04.2022
March 2022 20.05.2022 25.05.2022
April 2022 20.06.2022  25.06.2022

 

Quarterly return – 4th Quarter 2021 + 1st Quarter 2022 

Quarterly return New deadline to submit the VAT return New deadline to pay the VAT
4th Quarter 2021 20.02.2022 25.02.2022
1st Quarter 2022 20.05.2022  25.05.2022

 

Invoices in PDF

Accepted (same value as electronic and paper invoices) until 30.06.2022.

 

Communication of series invoices and ATCUD code

The introduction of this new obligation is suspended during 2022.

 

The above information was kindly provided by BELIM SERVICES LDA (Portugal). If you have any questions, please contact Catarina Belim directly at belim.services@belim.pt.

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.