Clearance and dispatch of the periodic VAT return (February 2020)

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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

Through the publication of Order 129/2020-XXII of 27 March 2020 of the Secretary of State of Tax Affairs (SEAF) has determined some simplification measures relating to the clearance of and sending the periodic VAT return for the month of February 2020, the legal period of which ends in 13/04/2020.

These simplifications are in line with the set of measures taken by the Government to mitigate effects of the COVID-19 pandemic, based on the principle of mutual collaboration between the and taxpayers, as well as the mechanisms facilitating voluntary compliance with financial obligations adapted to the current circumstances.

This further postponement stems, fundamentally, from the current limitations emerging from the implementation of the set of extraordinary and urgent measures to respond to the current epidemiological situation (Coronavirus – COVID 19).

In these terms:

  1. Periodic VAT returns to be delivered within the legal period provided for in paragraph 1. Article 41 of the CIVA for the period february 2020 (legal deadline for the delivery of VAT DP of February/2020 ends on 13/04/2020), may be calculated on the basis of the data contained in the E-Invoice (VAT settled, VAT deductible, VAT adjustments in favour of the Company and in favour of the State, as well as their bases of incidence), do not require supporting documentation, namely reconciliations and physical documents, and the regularization of the situation must be carried out by replacement declaration.
  2. The replacement of the periodic declarations referred to in the preceding paragraph will be possible to make, without any additions or penalties, based on all the supporting documentation, provided that such replacement and payment/settlement occurs during the month of July 2020.
  3. The above mentioned in the background points 1. and 2. is only applicable in the following cases:
    (a) where the taxable person presents a turnover in accordance with Article 42 of the VAT Code for the year 2019, up to €10,000,000;
    (b) where the taxable person has started the activity on or after 1 January 2020;
    (c) where the taxable person has restarted the business on or after 1 January 2020 and has not obtained turnover in 2019 [having obtained turnover in 2019, paragraph (a) above) applies).
  4. During the months of April, May and June 2020, PDF invoices must be accepted, which are considered electronic invoices for all purposes provided for in tax legislation.
  5. They shall be regarded as sufficient conditions for the application of the figure of the just impediment in the fulfilment of any tax obligations, including those which have to be complied with in the context of administrative procedures relating to the settlement of for certified taxpayers or accountants, situations of infection or prophylactic isolation determined by a health authority and shall be proven by submission of a declaration issued by a health authority.
  6. They should also be regarded as sufficient conditions for the application of the figure of the just impediment in the fulfilment of any tax obligations, the situations of fixing a health fence prohibiting the movements of taxpayers or accountants certificates to and from the areas covered by the fence, provided that they have their tax or professional domicile in those areas.


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