Order 351/2021 -XXII issued by the Secretary Tax of Affairs, of 10 November 2021, introduced a new calendar for the payment of VAT obligations in the context of COVID-19.
The same dispatch addresses acceptance of invoices in pdf until June 2022 and suspends ATCUD code during 2022.
Monthly return – September 2021 to April 2022
| Monthly Return | New deadline to submit the VAT return |
New deadline to pay the VAT |
| September 2021 | 20.11.2021 | 30.11.2021 |
| October 2021 | 20.12.2021 | 30.12.2021 |
| November 2021 | 20.01.2022 | 25.01.2022 |
| December 2021 | 20.02.2022 | 25.02.2022 |
| January 2022 | 20.03.2022 | 25.03.2022 |
| February 2022 | 20.04.2022 | 25.04.2022 |
| March 2022 | 20.05.2022 | 25.05.2022 |
| April 2022 | 20.06.2022 | 25.06.2022 |
Quarterly return – 4th Quarter 2021 + 1st Quarter 2022
| Quarterly Return | New deadline to submit the VAT return |
New deadline to pay the VAT |
| 4th Quarter 2021 | 20.02.2022 | 25.02.2022 |
| 1st Quarter 2022 | 20.05.2022 | 25.05.2022 |
Invoices in PDF
Accepted (same value as electronic and paper invoices) until 30.06.2022.
Communication of series invoices and ATCUD code
The introduction of this new obligation is suspended during 2022.
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