The Government came, through the Dispatch no. 351/2021, of November 10th, readjust the calendar of tax obligations for 2021 and 2022, without any additions or penalties. We summarize these changes below.
1. Value Added Tax (VAT)
Deadline extend for compliance with reporting obligations and respective payment.
In line with what was exposed in this Dispatch, the Circular Letter No. 30243, of 2021-11-11, of the VAT Services Department, determines the following:
a) Monthly regime
b) Quarterly regime
2 . Personal Income Tax (PIT)
The duty to deliver the Model 10 can now be fulfilled until February 25th, 2022..
3. Corporate Income Tax (CIT)
The first point is complemented through the Dispatch no. 510/2020, of December 17th by SEAAF, expecting that no fine is issued, under the extraordinary limitation of payments on account of Corporate Income Tax (CIT) for 2020, when the certification by a Certified Accountant has not been carried out, or when this has not been carried out in time.
4. Unique Document Code (ATCUD) and Series Communication
For 2022, the communication of series and compliance with the obligations of apposition the unique single document code (ATCUD). Therefore, the apposition of the ATCUD is considered optional in 2022.
5. PDF invoices
The deadline for accepting PDF invoices was extended, considering electronic invoices, for all purposes, until June 30th, 2022.
6. Communication of inventories to the Portuguese Tax Authorities (PTA)
The structure of the file, approved by Decree no. 126/2019, of May 2nd, through which the communication of inventories must be made to the Portuguese Tax Authorities, only enters into force for communications that occur in 2022 and will be extended until the period of January 31st, 2023;
The communication referred in article 3-A of Decree-Law no. 198/2012 of August 24th, must maintain the same structure that was verified on the delivery in 2020, relating to 2019, for communications of inventories for 2021 to be carried out by January 31st, 2022.