Portugal: New Tax Deadlines

June 23, 2021
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As a result of the COVID-19 pandemic, the tax calendar has been adjusted. Order No. 191/2021-XXII extends submission deadlines without any additional charges or penalties for the following:

  • The periodic corporate income tax return (Form 22) for the 2020 tax period and respective payment is extended until 16 July 2021.
  • The Simplified Business Information/Annual Tax Return (IES/DA) is extended until 22 July 2021.
  • The creation and/or delivery of the tax documentation file and the documentation file regarding the transfer pricing policy adopted is extended until 22 July 2021.

The deadline for the Single Report is extended until 30 September 2021, according to a statement issued by the Office for Strategy and Planning of the Ministry of Labour, Solidarity and Social Security (GEP).


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