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 fiscal calendar 2021, 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 Periodic Income Statement Model 22 of the IRC for the 2020 tax period and the respective payment of the payback, provided for in Article 120(1) and article 104(1) (b) of the IRC Code, may be fulfilled by 30 June 2021; and
- PDF invoices shall be considered electronic invoices for all purposes provided for in tax legislation by 30 September 2021.
Fiscal Technical Committee