Order No. 43/2021-XXII, of February 15, was published by the Assistant Secretary of State and Tax Affairs, which determines:
Regarding the Periodic VAT Returns:
For the monthly regime, the returns to be delivered in February 2021, may be submitted until the 24th of the same month, without any increases or penalties;
Concerning the quarterly regime, the returns to be delivered in February 2021, may also be submitted until the 24th of the same month, without any additions or penalties;
The payment of the tax amounts resulting from the periodic returns referred to in the previous sub-paragraphs can be made until the 1st of March 2021, under any of the aforementioned VAT regimes.
The communication of the household, of the alternate residence and the percentage in the sharing of expenses of dependents in joint custody can be made until February 19th;
The obligation to file the Form 1 can be fulfilled until February 28th (inclusive);
It is also possible to fulfill the compliance obligations until February 19th, regarding those which would end on February 15th:
The communication of the identification of the long-term rental contract, as well as the respective renewals, and the date of termination of the rental contracts with indication of the respective reason;
Communicating which members of the household attend educational establishments located in the Interior or in the Autonomous Regions and the total amount of the respective expenses incurred.
