Considering the effects of the COVID-19 pandemic on economic activity, in particular on the extent of the conditions for compliance with tax obligations by citizens and businesses, a new readjustment of the 2021 fiscal calendar enters into force, without any additions or penalties, as follows:
- Periodic monthly VAT returns for April and May 2021 may be submitted until 20 June 2021 and until 20 July 2021 respectively;
- VAT payments for the months referred to in the preceding paragraph may be made by 25 June 2021 and until 25 July 2021 respectively;
- The obligations to deliver the IRC’s Periodic Declaration of Income Model 22 for the 2020 tax period and the respective payment of the overcharge may be fulfilled by 30 June 2021; and
- PDF invoices are considered electronic invoices for all purposes provided for in tax legislation until 30 September 2021.