{"id":1248,"date":"2021-11-26T09:51:22","date_gmt":"2021-11-26T09:51:22","guid":{"rendered":"https:\/\/www.servicontabil.pt\/?p=1248"},"modified":"2021-11-26T16:13:14","modified_gmt":"2021-11-26T16:13:14","slug":"calendario-fiscal-2o21-2022-com-novas-alteracoes","status":"publish","type":"post","link":"https:\/\/www.servicontabil.pt\/en\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/","title":{"rendered":"Tax Calendar 2O21\/2022 with new changes"},"content":{"rendered":"<p><strong>Companies will have more time to pay VAT and comply with periodic tax obligations. The tax calendar has been adjusted by Order of the Secretary of State for Tax Affairs. Extending the deadline for accepting invoices in PDF and suspending the communication of series are some of the new features presented in the document already published.<\/strong><\/p>\n\n\n\n<p>Once again, considering the effects of the COVID-19 pandemic on economic activity, particularly in terms of the conditions for compliance with tax obligations by citizens and companies, the Government has successively, through several diplomas and dispatches, made the tax calendar and voluntary compliance with tax obligations more flexible within the framework of the principle of mutual collaboration between the Tax Administration and citizens and companies.&nbsp;<\/p>\n\n\n\n<p>Besides this, without prejudice to occasional adjustments that may be considered appropriate, that the adaptation of the tax calendar be made in the longest possible period of time, conferring predictability for citizens and businesses, as well as the conditions for the timely adaptation of the information systems of the Tax and Customs Authority.&nbsp;<\/p>\n\n\n\n<p>In this framework, the tax calendar 2021\/2022 is adjusted, so it has been determined, without any additions or penalties, that:&nbsp;<\/p>\n\n\n\n<p>\u2022 Non certification or out of time certification by the certified accountant of the limitation to payments on account for 2020 that has been subject to fines will be decriminalized (under terms to be defined);&nbsp;<\/p>\n\n\n\n<p>\u2022 Series reporting is suspended in 2022. In 2022, the obligation to put the ATCUD on invoices and other tax-relevant documents is merely optional;&nbsp;<\/p>\n\n\n\n<p>\u2022 The obligation to submit the model 10 declaration can be fulfilled until February 25, 2022;&nbsp;<\/p>\n\n\n\n<p>\u2022 Reporting of valued inventories will only be mandatory in 2023;<\/p>\n\n\n\n<p>\u2022 The reporting of the inventories for 2021 shall be made on the same basis as for the inventories for 2020;<\/p>\n\n\n\n<p>\u2022 Until 30 June 2022, PDF invoices must be accepted, which are considered electronic invoices for tax purposes.&nbsp;<\/p>\n\n\n\n<p>Also the VAT tax calendar is changed and set as follows:&nbsp;<\/p>\n\n\n\n<p>\u2022 The delivery date of periodic declarations in November and December 2021 remains unchanged and can be made until 22 November and 20 December 2021, respectively.&nbsp;<\/p>\n\n\n\n<p>\u2022 The payment of VAT on these periodic declarations, filed until November 22 and December 20, 2021, can be made until November 30 and December 30, 2021, respectively.&nbsp;<\/p>\n\n\n\n<p>So:<br>\u2022 The periodic declaration for September 2021 is filed until November 22, 2021 and the respective VAT can be paid until November 30, 2021 (previously to the Order, the payment deadline was November 25);<\/p>\n\n\n\n<p>\u2022 The periodic declaration for October 2021 is filed until 20 December 2021 and the respective VAT can be paid until 30 December 2021 (previously to the Order, the payment deadline was until 27 December);&nbsp;<\/p>\n\n\n\n<p>\u2022 The periodic declaration for the 3rd quarter of 2021 is filed until November 22, 2021 and the respective VAT can be paid until November 30, 2021 (previously to the Order, the payment deadline was November 25).&nbsp;<\/p>\n\n\n\n<p>\u2022 Periodic monthly VAT returns for the months of January to June 2022 can be submitted until the 20th of each of those months;&nbsp;<\/p>\n\n\n\n<p>\u2022 Periodic quarterly VAT returns for the months of February and May 2022 can be submitted until the 20th of each of those months;&nbsp;<\/p>\n\n\n\n<p>\u2022 The VAT returns for the monthly or quarterly VAT returns mentioned above can be submitted until the 25th day of each of those months.&nbsp;<\/p>\n\n\n\n<p><em>Dispatch n\u00ba 351\/2021 - XXII, of Mr. Ant\u00f3nio Mendon\u00e7a Mendes, Deputy Secretary of State and Tax Affairs\u00a0<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>As empresas v\u00e3o ter mais tempo para pagar Iva e cumprir com as obriga\u00e7\u00f5es fiscais peri\u00f3dicas. O calend\u00e1rio fiscal foi ajustado por Despacho do Secret\u00e1rio de Estado dos Assuntos Fiscais. Alargamento do prazo para aceita\u00e7\u00e3o de facturas em PDF e suspens\u00e3o da comunica\u00e7\u00e3o das s\u00e9ries s\u00e3o algumas das novidades apresentadas no documento j\u00e1 publicado. Uma &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.servicontabil.pt\/en\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es&#8221;<\/span><\/a><\/p>","protected":false},"author":5,"featured_media":1249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Servicontabil - Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.servicontabil.pt\/en\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Servicontabil - Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es\" \/>\n<meta property=\"og:description\" content=\"As empresas v\u00e3o ter mais tempo para pagar Iva e cumprir com as obriga\u00e7\u00f5es fiscais peri\u00f3dicas. O calend\u00e1rio fiscal foi ajustado por Despacho do Secret\u00e1rio de Estado dos Assuntos Fiscais. Alargamento do prazo para aceita\u00e7\u00e3o de facturas em PDF e suspens\u00e3o da comunica\u00e7\u00e3o das s\u00e9ries s\u00e3o algumas das novidades apresentadas no documento j\u00e1 publicado. Uma &hellip; Continue reading &quot;Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.servicontabil.pt\/en\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/\" \/>\n<meta property=\"og:site_name\" content=\"Servicontabil\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/servicontabil\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-26T09:51:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-26T16:13:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.servicontabil.pt\/wp-content\/uploads\/2021\/11\/pexels-photo-210660-e1637920368326.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2199\" \/>\n\t<meta property=\"og:image:height\" content=\"1455\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Matilde Pires\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.servicontabil.pt\/#organization\",\"name\":\"Servicontabil\",\"url\":\"https:\/\/www.servicontabil.pt\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/servicontabil\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.servicontabil.pt\/#logo\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/www.servicontabil.pt\/wp-content\/uploads\/2020\/03\/2cores_web-6.png\",\"contentUrl\":\"https:\/\/www.servicontabil.pt\/wp-content\/uploads\/2020\/03\/2cores_web-6.png\",\"width\":316,\"height\":70,\"caption\":\"Servicontabil\"},\"image\":{\"@id\":\"https:\/\/www.servicontabil.pt\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.servicontabil.pt\/#website\",\"url\":\"https:\/\/www.servicontabil.pt\/\",\"name\":\"Servicontabil\",\"description\":\"Servi&ccedil;os de Contabilidade e Gest&atilde;o\",\"publisher\":{\"@id\":\"https:\/\/www.servicontabil.pt\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.servicontabil.pt\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.servicontabil.pt\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/#primaryimage\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/www.servicontabil.pt\/wp-content\/uploads\/2021\/11\/pexels-photo-210660-e1637920368326.jpeg\",\"contentUrl\":\"https:\/\/www.servicontabil.pt\/wp-content\/uploads\/2021\/11\/pexels-photo-210660-e1637920368326.jpeg\",\"width\":2199,\"height\":1455},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.servicontabil.pt\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/#webpage\",\"url\":\"https:\/\/www.servicontabil.pt\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/\",\"name\":\"Servicontabil - 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Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.servicontabil.pt\/en\/2021\/11\/26\/calendario-fiscal-2o21-2022-com-novas-alteracoes\/","og_locale":"en_GB","og_type":"article","og_title":"Servicontabil - Calend\u00e1rio Fiscal 2O21\/2022 com novas altera\u00e7\u00f5es","og_description":"As empresas v\u00e3o ter mais tempo para pagar Iva e cumprir com as obriga\u00e7\u00f5es fiscais peri\u00f3dicas. O calend\u00e1rio fiscal foi ajustado por Despacho do Secret\u00e1rio de Estado dos Assuntos Fiscais. Alargamento do prazo para aceita\u00e7\u00e3o de facturas em PDF e suspens\u00e3o da comunica\u00e7\u00e3o das s\u00e9ries s\u00e3o algumas das novidades apresentadas no documento j\u00e1 publicado. 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