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Calendar adjustment of tax obligations for 2021 – Postponement of Deadlines

Taking into consideration the effects of the SARS-CoV-2 pandemic on the economic activity, mainly, on the conditions for compliance with tax obligations by the citizens and companies, the Dispatch no. 43/2021-XXII of February 15th of the State Secretary for the Tax Affairs postpones some exceptional deadlines that already existed for the fulfilment of several obligations in accordance with Order No. 437/2020-XXII, of November 9, complemented by Circular Letter No. 30227, from 2020-11-10, from the VAT Services Department, without any additions or penalties, namely:


Value Added Tax Regarding the Value Added Tax returns to be delivered in February 2021 and despite of the monthly or quarterly regime, they can be submitted until 24th of this month. To follow this change, the deadline for the delivery of the tax payable resulting from these tax returns is also postponed, so it can be made until March 1st in any of the monthly or quarterly regimes. Model 10 Declaration The obligation to submit the Model 10 declaration, referring to 2020, where must be declared the taxable income, exempt and non- subject income, which are not or should not be declared in the monthly remuneration declaration (DMR), earned by resident personal income taxpayers, as well as the respective withholding tax at source, mandatory social security contributions and union dues, can now be fulfilled until the last day of February 2021. https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despac hos_SEAF/Documents/Despacho_SEAAF_43_2021_XXII.pdf

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