On 10 November 2021, the Portuguese Tax and Customs Authority issued Order No. 351/2021-XXII, announcing payment deadline changes for 2021 and 2022, due to the coronavirus pandemic. The order includes:

  • The filing of form-10 for personal income tax subject to withholding is extended to 25 February 2022
  • The reporting of valued inventories will only be compulsory in 2023.
  • The reporting of inventories in respect of 2021 will be carried out under the same terms as inventories in respect of 2020.
  • Until 30 June 2022, PDF invoices, which are considered electronic invoices for tax purposes, must be accepted.
  • Quarterly VAT returns to be submitted for the months of February and May 2022 may be submitted until the 20th of each of those months.
  • The VAT payment of the monthly or quarterly VAT returns above mentioned may be submitted up to the 25th day of each of those months.