Portugal Providing Flexibility in the 2020/2021 Fiscal (Tax) Calendar Due to COVID-19

Portugal's State Secretary for Tax Affairs has issued Order 437/2020-XXII of 9 November, which provides adjustments to the 2020/2021 fiscal (tax) calendar to make it more flexible in light of the difficulties faces by taxpayers due to COVID-19. Some of the main adjustments are in relation to VAT return/payment deadlines as follows:

• With respect to the monthly regime, the returns to be submitted in November and December 2020, as well as in January, February, March, April, and May 2021 can be…