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 […]
Amendments to the periodic VAT return and Annexes Read More »
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
Readjustment of the Fiscal Calendar for the 2nd half of 2021 Read More »
New adjustment of the fiscal calendar in 2021 – Extension of the deadlines for delivery of irc model 22 and ies/da for the 2020 financial year The Deputy Secretary of State for Tax Affairs (SEAAF) issued on 15/06/2021 Order No. 191/2021-XXII, again considering the effects of the COVID-19 pandemic on economic activity, in particular in
The State Budget for 2021 (Law No 75-B/2020 of 31 December) determined the creation of the ‘IVAucher’ programme with the aim of boosting and supporting three sectors strongly affected by the COVID-19 pandemic – housing, culture and catering – while boosting private consumption. In this context, Regulatory Decree No 2-A/2021 was published on 28 May,
Programme ‘IVAucher’ Read More »
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 companies, it was published on April 22, 2021, Order No. 133/2021.XXII, by the Deputy Secretary of State for Tax Affairs (SEAAF), which determines a new adjustment of the
New readjustment of the fiscal calendar 2021 Read More »
