Order 43/2021 -XXII issued by the Secretary Tax of Affairs, of 15 February 2021, introduced a new calendar for VAT obligations in the context of COVID-19:
Monthly return – December 2020
| Monthly Return | New deadline to submit the VAT return |
New deadline to pay the VAT |
| December 2020 | 24.02.2021 | 01.03.2021 |
Quarterly return – 4th Quarter 2020
| Quarterly Return | New deadline to submit the VAT return |
New deadline to pay the VAT |
| 4th Quarter 2020 | 24.02.2021 | 01.03.2021 |
The Portuguese Tax Authorities released the following guidance on this matter: Ofício-Circulado 30232, of 17.02.2021
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