According to the Order No. 191/2021-XXII of 15 June 2021, Portugal has extended the tax compliance deadlines in response to the Covid-19 pandemic, as follows:
- The annual corporate tax return (Modelo 22) submission and respective payment deadline for the 2020 tax period is extended to 16 July 2021;
- The annual tax and accounting information statement (IES/DA) submission deadline is extended to 22 July 2021; and
- The deadline for the preparation of transfer pricing (TP) documentation (and submission if required) is extended to 22 July 2021 (usually by 15 July).
