Extension of the delivery times for VAT returns
May, June and the second quarter of 2020, as well as the
payment of the tax.
The Accounting Standardisation Committee (TNC) in relation to the various issues related to the effect of the COVID-19 pandemic on the financial statements has been issuing recommendations.
Postponement of deadlines for compliance with declaratory obligations and payment of taxes (HEIs 2019, organization of the tax file and the 2019 transfer pricing dossier, submission and payment of VAT
Re-postponement of the entry into force of the Monthly Stamp Tax Return (DMIS) to January 1, 2021 Payment rules for January, February and March 2020 Through the publication of Order
Simplification measures in the clearance and sending of the periodic VAT return for February 2020, the legal period of which ends on 13/04/2020 Fair impediment of certified taxpayers or accountants
Ordinance No. 27/2020, of January 31, proceeded to the annual update of the Indexante of Social Support (IAS) for the year 2020 to the amount of 438.81€.
The TA issued binding information related to the cancellation of hotel bookings with regard to the VAT framework for compensation received.
New requirements required from 1 January 2020 to
proof/benefit from VAT exemptions in transmissions
Decree-Law No 165/2019 of 30 October amended the VAT Code, establishing a VAT outage mechanism for certain transmissions of forestry goods, which enters into force on 1 January 2020. This