Portugal Provides Deadline Extensions for Monthly VAT Returns and Annual Corporate Income Tax Return

Portugal's Assistant Secretary of State and Fiscal Affairs has issued Order No. 133/2021-XXII of 22 April 2021, providing adjustments to the 2021 fiscal (tax) calendar considering the effects of the COVID-19 pandemic on economic activity. This includes:

• With respect to the monthly VAT regime, the returns to be submitted in June and July 2021 can be submitted by the 20th of each month, and payments due can be made up to the 25th (same was previously provided for November 2020 to May 2021); a…