Periodic VAT returns and PDF invoices
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 businesses, the Order No. 260/2021.XXII, by the Deputy Secretary of State for Fiscal Affairs (SEAAF), was published on July 27, 2021, without any additions or penalties, as follows:
- Periodic monthly VAT returns for July, August, September and October 2021 may be submitted until 20 September, October, November and December 2021, respectively;
- VAT payments for the months referred to in the preceding paragraph may be made until 25 September, October, November and December 2021, respectively;
- The periodic VAT return of the quarterly system for the 3rd quarter of 2021 (09T/2021) may be submitted until 20 November 2021, and the respective VAT payment may be paid until 25 Of that month; and
- PDF invoices shall be considered electronic invoices for all purposes provided for in tax legislation by 31 December 2021.
This article is signed by the moneris knowledge centre’s tax committee
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