Order 133/2021-XXII, of 22 April, establishes the readjustment of the 2021 tax calendar, without any increases or penalties, of the periodic VAT returns:
i) In the monthly regime, the returns due in June and July 2021 may be submitted by the 20th of each month.
ii) The delivery of the tax due, resulting from the above periodic declarations, can be made until the 25th day of each month.
Regarding the obligations to deliver the periodic income return of IRC (Model 22 declaration), related to the 2020 tax period and respective payment, it may be fulfilled until June 30.
In addition, it is established that PDF invoices are considered electronic invoices for all purposes provided in the tax legislation, until 30 September 2021.
