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 »
In the context of the COVID-19 disease pandemic, the Government has been adopting a set of extraordinary and urgent measures in a number of areas, including implemented and regulating schemes to support voluntary compliance with tax obligations.In this sense, and with a view to the essential objective of ensuring liquidity to companies and preserving their
Flexibilization of payments – taxes Read More »
From 01/04/2021, the completion of the VAT DP will include new features that will make available the detail of the pre-filled amounts in fields 18 and 19 of the periodic declaration (namely, customs office code, settlement number, date of settlement, value of imports and VAT settled) to taxable persons who exercised the option of payment
VAT on the import of goods – “Customs settlements considered in the DP” Read More »
Order No. 90/2021-XXII was published, of 16 March 2021, of the Deputy Secretary of State for Tax Affairs (SEAAF), containing the provisions of the flexibility of monthly VAT for the month of January 2021, payable by 25 March 2021, and the withholding sums at the source of IRS and IRC for the month of February
Payments in VAT instalments and withholding tax on IRS and IRC Read More »
