Unofficial translation
The Government approved a new revision to the regime for the flexibility of compliance with VAT tax obligations and within the scope of invoices in PDF through Dispatch no. 260/2021-XXII , of 27 July.
This Order thus determined, without any additions or penalties:
- The postponement of the deadline for delivery of the monthly periodic VAT return for the months of July, August, September, October 10 to September 20 , October, November and December (respectively), and the corresponding VAT may be paid up to 25 of the respective month ;
- The postponement of the deadline for submission of the quarterly periodic VAT return for the 3rd quarter from November 15th to November 20th , and the corresponding VAT may be paid until November 25th ;
- A new extension of the exceptional recognition of PDF invoices accepted as electronic invoices, for all tax purposes, from 30 September to 31 December , whose deadline has been successively extended.
Source Garrigues
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