Adjustment to the fiscal calendar 2021/2022

Considering the effects of the COVID-19 pandemic on economic activity, in particular on the extent of the conditions for compliance with tax obligations by citizens and businesses, Order No 351/2021.XXII of the Deputy Secretary of State for Tax Affairs (SEAAF), which adjusts the fiscal calendar of 2021 and 2022, was published on 10 November 2021, which adjusts the fiscal calendar of 2021 and 2022, without any additions or penalties, as follows:

  • Pdf invoices, which are considered electronic invoices for tax purposes, must be accepted by 30 June 2022;
  • Periodic VAT returns:
Monthly Scheme (Period)Quarterly Scheme (Period)Delivery of the declarationTax deliveryNote.
09/2021n.a.20-11-202130-11-2021In conjunction with SEAAF Order No. 260/2021.XXII
n.a.09Q/202120-11-202130-11-2021In conjunction with SEAAF Order No. 260/2021.XXII
10/2021n.a.20-12-202130-12-2021In conjunction with SEAAF Order No. 260/2021.XXII
  1. Inventories:

The communication of the inventories valued will be mandatory only in 2023 – reporting inventories for 2022 to be made by 31 January 2023;

The communication of inventories for 2021 to be made by 31 January 2022 will be made in the same terms and with the same structure as the delivery of the inventory communication in 2020 for inventories 2019;

  • The obligation to deliver the model 10 declaration may be fulfilled by 25 February 2022;
  • In 2022, the communication of series and the obligation to aposition of the ATCUD in invoices and other tax-relevant documents is suspended, being considered optional the atcud to be analysed in invoices and other tax documents;
  • In addition to Order No. 510/2020.XXII of seaaf of December 17, 2020, the non-certification or certification out of time, by the certified accountant, of the limitation to payments on account of 2020 will not be the subject of a survey of news report. In this context, and according to the Communiqué of Mrs Bastonária of the OCC, issued today, the possible imposition of fines will be decriminalised in terms to be defined.
Scroll to Top