Brief Tax

Sale of real estate – Mandatory to issue invoice in certified program

On December 30, 2020, the Binding Information issued by AT on the theme “MANDATORY ISIS ISING FOR SALE OF PROPERTY EXEMPT FROM VAT” was made available, Case No. 16416, by order of 28-12-2020, of the Director of Services of VAT, which confirmed that it is mandatory to issue an invoice for each transfer of immovable …

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AUTOvoucher

In view of the increase in fuel prices and their impact on the income of citizens and households, the Government decided to allocate financial support called “AUTOvoucher” to fuel consumption at fuel filling stations from November 2021 to March 2022, totalling 10 cents per litre of fuel (totalling 50 litres/month). In this sense, decree-law No. …

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Amendments to the periodic VAT return and Annexes

Ordinance No. 206/2021 of 14 October ahered to the periodic VAT return, Annex R and its instructions for completion, also providing for the intervention, by an independent certified accountant, in the certification provided for in Article 78d of the CIVA, highlighting the following amendments: In Table 06A, field 107, now added, now includes the value …

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Readjustment of the Fiscal Calendar for the 2nd half of 2021

Periodic VAT returns and PDF invoices Considering the effects of the COVID-19 pandemic on economic activity, in particular in the dimension of the conditions for the fulfilment of tax obligations by citizens and businesses, the Order No. 260/2021.XXII, by the Deputy Secretary of State for Fiscal Affairs (SEAAF), was published on July 27, 2021, without …

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