Brief Tax

Breves Fiscais 1

Extension of the deadlines for delivery of model 22 of irc and ies/da for the financial year 2020

New adjustment of the fiscal calendar in 2021 – Extension of the deadlines for delivery of irc model 22 and ies/da for the 2020 financial year The Deputy Secretary of State for Tax Affairs (SEAAF) issued on 15/06/2021 Order No. 191/2021-XXII, again considering the effects of the COVID-19 pandemic on economic activity, in particular in […]

Extension of the deadlines for delivery of model 22 of irc and ies/da for the financial year 2020 Read More »

Breves Fiscais

Programme ‘IVAucher’

The State Budget for 2021 (Law No 75-B/2020 of 31 December) determined the creation of the ‘IVAucher’ programme with the aim of boosting and supporting three sectors strongly affected by the COVID-19 pandemic – housing, culture and catering – while boosting private consumption. In this context, Regulatory Decree No 2-A/2021 was published on 28 May,

Programme ‘IVAucher’ Read More »

shutterstock 239043454

VAT on the import of goods – “Customs settlements considered in the DP”

From 01/04/2021, the completion of the VAT DP will include new features that will make available the detail of the pre-filled amounts in fields 18 and 19 of the periodic declaration (namely, customs office code, settlement number, date of settlement, value of imports and VAT settled) to taxable persons who exercised the option of payment

VAT on the import of goods – “Customs settlements considered in the DP” Read More »

Scroll to Top