Source AT
- The payment of VAT (applicable to the normal monthly and quarterly regimes) and of withholding taxes on IRS and IRC , can be made: immediately or in a fractioned way in 3 or 6 monthly installments without interest by taxpayers with a volume of businesses up to 10 million euros, calculated in 2018, or which started their activity as of January 1, 2019 (article 1 and article 2 of Decree-Law no. 10-F / 2020 of 26 March ).For the remaining taxable persons, payment can be made in installments, if they have verified a decrease in the invoicing communicated through the e-invoice of at least 20% in the average of the three months preceding the month in which this obligation has to be fulfilled. , compared to the same period last year. (Article 1 and Article 2 of Decree-Law No. 10-F / 2020 of 26 March )These installment payments are exempt from presenting a guarantee. (Article 1 and Article 2 of Decree-Law No. 10-F / 2020 of March 26 )
- The periodic VAT declarations , referring to the period of February 2020, to be delivered within the legal period provided for in no. 1 of article 41 of the CIVA, can be calculated based on the data contained in the E-Invoice, and the situation must be regularized by means of a replacement declaration provided that this replacement and the respective payment / settlement occurs during the month of July 2020, based on all supporting documentation, without any additions or penalties.Simplification in the fulfillment of this declaratory obligation applies to taxable persons:
- with a turnover, up to 10 million euros, for the year 2019;
- who started the activity on or after January 2020; or yet
- who restarted their activity on or after that date and did not achieve turnover in 2019. ( Order No. 129/2020 – XXII – SEAF )
