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Extension of the delivery times for VAT returns and payment of tax

Extension of the delivery times for VAT returns May, June and the second quarter of 2020, as well as the payment of the tax.

In line with the extension of the deadlines that have been published, the Secretary of State for Ficais Affairs issued on 24 June 2020 Order No 229/2020-XXII, with a view to making timely compliance with tax obligations and the wide range of measures to support households and businesses announced by the Government to mitigate the effects of the COVID-19 pandemic, as well as strengthening the principle of mutual collaboration and facilitating mechanisms for voluntary compliance with tax obligations, determining that:

  • (a) the procedure for the substitution of periodic VAT declarations and their payment/adjustment referred to in paragraph 2 of Order No. 129/2020-XXII and point (b) of point 3 of Order No. 153/2020-XXII may be made by 20 December 2020, without any surcharge or penalties;
  • b) The periodic VAT return for the month of May 2020 may be submitted to the TA until 17 July 2020 and payment of the corresponding tax may be made until 25 July 2020, without any surcharge or penalties;
  • c) The periodic VAT return for the month of June 2020 may be submitted to the TA until 17 August 2020 and payment of the corresponding tax may be made until August 25, 2020, without any surcharge or penalties;
  • d) The periodic VAT return for the second quarter of 2020 may be submitted to the TA until August 22, 2020 and payment of the corresponding tax may be made until August 25, 2020, without any surcharge or penalties.

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