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Portugal extends VAT return deadlines

COVID-19 crisis means postponed VAT returns and payment deadlines

The Portuguese tax authority, Autoridade Tributária e Aduaneira (AT), has extended both monthly and quarterly VAT return filings and payment deadlines. This is provided in recognition of the continuing COVID-19 crisis.

The changes are as follows:

  • Monthly Returns Sept 2021 to April 2022: returns due by 20th of the second month following instead of 10th; VAT liabilities due by variable deadlines at following month
  • Quarterly returns 4 quarter 2021 and 1 quarter 2022: returns due by 20th of the second month following instead of 15th; VAT liability due by 25th of the second month following instead of the 15th.

Taxpayers file on a quarterly basis if their turnover is below €650,000 per annum. Otherwise it is monthly filing.

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