Brief Tax

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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Extension of the deadlines for delivery of model 22 of irc and ies/da for the financial year 2020

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 …

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Programme ‘IVAucher’

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, …

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