The taxes covered are VAT and withholding tax from IRS and IRC.
This measure covers VAT payments, either on a monthly basis or on a quarterly basis. In addition, it also covers the delivery to the State of withholding tax and IRC and applies to self-employed workers and companies with turnover up to EUR 10 million in 2018, or starting/restarting activity from 1 January 2019, and all undertakings and self-employed persons whose activity falls within the sectors closed pursuant to Article 7 of Decree No. 2-A/2020.
In the case of other undertakings or self-employed persons they may request the same flexibility in the payment of these tax obligations for the 2nd quarter where there has been a decrease in turnover of at least 20 in the average of the three months prior to the month in which this obligation exists compared to the same period of the previous year.
In the context of VAT, the reduced rate, with temporary effects, was considered for the acquisition of respiratory protection masks and disinfectant gel.
Law No. 13/2020 of May 7