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Readjustment of the Fiscal Calendar for the 2nd half of 2021

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:

  1. Periodic monthly VAT returns for July, August, September and October 2021 may be submitted until 20 September, October, November and December 2021, respectively;
  2. VAT payments for the months referred to in the preceding paragraph may be made until 25 September, October, November and December 2021, respectively;
  3. 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
  4. 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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