VAT – Order No. 317/2022.XXIII of the Exmo. Secretary of State for Tax Affairs
For VAT purposes, the possibility of taxable persons paying the tax calculated in November on 3 or 6 monthly instalments of 25 € or more is determined.
Accordingly, this relaxation scheme applies to VAT for the third quarter and september of this year, and may benefit the taxable persons indicated in paragraph 1 of the same order (i.e. taxable persons qualified as cooperatives or as micro, small, medium-sized enterprises or as small-mid-cap undertakings – “Small Mid Cap”).
Applications, under this new relaxation, shall be subject to the regime established by Paragraphs 2 and 3 of Art. 16a of DL 125/2021, meaning that they must be made electronically by the end of the payment period (25 November), and the first instalment and the following on the same day of the following months shall be obtained on that date.
The regime does not depend on the provision of any guarantee and the only condition imposed is that the taxable person has his tax and contributory situation regularized.
Source Pedro Costa Monteiro
