Order No. 90/2021-XXII was published, of 16 March 2021, of the Deputy Secretary of State for Tax Affairs (SEAAF), containing the provisions of the flexibility of monthly VAT for the month of January 2021, payable by 25 March 2021, and the withholding sums at the source of IRS and IRC for the month of February 2021, payable by 22 March 2021.
1- The possibility of payment of VAT for January 2021 (taxable persons of the monthly VAT system) in three or six monthly instalments, of an amount equal to or greater than 25,00€, without interest, shall apply to the following taxable persons:
- who have obtained a turnover up to the maximum limit of classification as micro, small and medium-sized enterprises, pursuant to Article 2 of the Annex to Decree-Law No. 372/2007 of 6 November, in its current wording (i.e. companies with annual turnover up to EUR 50 million), and which, cumulatively, have seen a decrease in the invoicing reported through the e-invoice of at least 25 % in the monthly average of the full calendar year 2020 compared to the same period of the previous year;
- where they have main activity in the classification of economic activity of accommodation, catering and the like, or of culture;
- Or, who have started or restarted the activity as of January 1, 2020 inclusive.
It is stated that the statement of the decrease in invoicing referred to above must be certified on the Finance Portal by certified accountant, and when the communication of the elements of the invoices through the e-invoice does not reflect all the transactions carried out subject to VAT, even if exempt, relating to the transmission of goods and services relating to the periods under analysis, the measurement of the invoicing of the invoicing must be carried out with reference to the turnover , in this case, their certification of certified accountant is also required.
Applications for payments in monthly instalments are submitted and certified electronically until the end of the voluntary payment period (25/03/2021).
It should be noted that to this end, the concept of turnover corresponds to that provided for in Article 143 of the IRC Code, where applicable.
2- Taxpayers who are in any of the three situations referred to in paragraph 1 preceding may also make the payment of withholding sprees at the source of IRS and IRC for the month of February 2021, in three or six monthly installments, of a value equal to or greater than 25,00€, without interest.
3- The monthly instalments for the benefit plans referred to above shall be due as follows:
- the first instalment on the date of fulfilment of the payment obligation in question;
- The remaining monthly instalments on the same date as the following months.
The possibilities for payment in instalments announced herein through the publication of Such Order No. 90/2021-XXII, of 16 March 2021, the SEAAF, take into account that a legislative process is underway with a view to revising and extending the tax-making flexibilisation schemes, in anticipation of the entry into force of new rules on the flexibilization of tax payments and in addition to SEAAF Order No 52/2021-XXII of 25 February 2021.