VAT and withholding tax

IVA e retenções 22 scaled

Flexibilization of payment in the 2nd half of 2022

In a context of mitigating the effects of the armed conflict in Ukraine on companies, the supplementary tax deferral regime to be met in the second half of 2022 was revised, now covering all companies operating in Portugal.

Thus, vat and withholding obligations at the source of IRS and IRC can be fulfilled:

  • Until the end of the voluntary payment period; or
  • In monthly installments, of a value equal to or greater than 25€, without interest or penalties, calculated according to the number of months remaining until the end of 2022.

>> Conditions of application

1. Monthly instalments for benefit plans are due as follows:

  • the first instalment, on the date of fulfilment of the payment obligation in question; and
  • The remaining monthly instalments on the same date as the following months.

2. Applications for payments in monthly instalments are submitted electronically until the end of the voluntary payment period.
3. Payments in instalments do not depend on the provision of any guarantees.
4. The tax and contributory situation must be regularized.

Periods covered


  • Quarterly: Q2 2022 and Q3 2022.
  • Monthly: May, June, July, August and September 2022.

Retentions at irs/irc source:

  • June, July, August, September and October 2022.

How can Moneris help?

Moneris’ Technical Fiscal Committee, as well as its expert advisers, are available to help clarify these and other exceptional measures in force, which respond to the current context of economic and social instability caused by the armed conflict between Russia and Ukraine.

Contact your Moneris manager or use the usual media: | 210 316 400.

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