Order no. 351/2021-XXII, de 10.11.2021
Considering the effects of the Covid-19 pandemic on economic activity, particularly the extent of tax compliance conditions for citizens and businesses, this order establishes adjustments to the 2021/2022 tax calendar.
The adjustments are as follows:
a) Invoices in pdf
a. PDF invoices must be accepted until June 30, 2022, which are considered electronic invoices
b) In the periodic VAT returns to be filed in 2021 and 2022 it is determined that:
a. The delivery of the tax due on periodic returns to be delivered in November 2021, of the monthly or quarterly regime, or in December 2021, of the monthly regime, may be made until November 30 or December 30, respectively;
b. Where the monthly regime is concerned, the returns to be delivered in January, February, March, April, May and June 2022 may be submitted by the 20th of each month;
c. Where the quarterly regime is concerned, returns to be filed in February and May 2022 may also be submitted by the 20th of each month.
d. The delivery of the tax due resulting from the periodic declarations referred to in paragraphs b) and c) can be made until the 25th day of each month, in any of the VAT regimes.
c) Inventories
a. The structure of the file through which the communication of inventories to the Tax Authority must be made, approved by Ordinance No. 126/2019, shall only come into force for the communications of inventories for 2022 to be made until January 31, 2023.
b. The communication of inventories referred to in article 3A of Decree-Law No. 198/2012 of August 24, maintains the structure of the 2020 delivery (relative to 2019) for the communications of inventories relative to 2021 to be made until January 31, 2022, for taxpayers who are obliged under the current wording of said article.
d) IRS/IRC-Model 10
a. The obligation to file Model 10, foreseen in item ii) of paragraph c) of no. 1 of article 119 of the IRS Code, may be fulfilled until February 25, 2022.
e) Communication of series and ATCUD code
a. The obligation of the provisions of article 7(3) and article 35 of Decree-Law no. 28/2019, as amended, regarding the communication of series and the obligation to affix the unique document code (ATCUD) is suspended in 2022, with such affixing of the ATCUD on all invoices.
