Considering the international public health emergency caused by the COVID-19 pandemic, the Portuguese Government has approved several exceptional
measures to ease compliance of tax obligations, regarding both declarative and payment obligations, as well as to support families and businesses to mitigate the effects of the pandemic.
Accordingly, Decree-Law no. 125/2021 of 30 December, amended by Order no. 10/202-XXII, implemented a new tax payment system in instalments to be applied before the start of any tax enforcement proceedings and approved amendments to the current tax payment system in instalments, during enforcement proceedings.
Firstly, for most taxes, a true pre-enforcement phase will be created, this phase will occur between the end of the term for voluntary payment of the tax and the beginning of the enforcement proceedings, allowing taxpayers who wish to comply and cannot do so at once, to pay their taxes without the stigma of having an enforcement proceeding pending.
Additionally, two extraordinary and transitory measures arising from the effects of the pandemic context are also approved. On the one hand, it is approved the extension of the maximum number of instalments from 36 to 60, regardless of the amount owed, for all taxable persons with notorious financial difficulties, in tax enforcement proceedings initiated in 2022 and in tax enforcement proceedings already initiated - who may also request this same measure, restructuring the instalment plan up to a limit of five years.
On the other hand, it is approved the renewal of the possibility of joining to instalment plans for the payment of Value Added Tax ("VAT") and withholdings of Personal Income Tax ("PIT") and Corporate Income Tax ("CIT") in the first half of 2022.
As we consider to be of greater relevance, we detail in the tables below the regime applicable to the instalment plans for payment of VAT and withholdings of PIT and CIT.
| VAT | |||
| Quarterly VAT Regime | |||
| Tax payment term | Requirements for joining the installment plan | Term limit for joining the instalment plan | Payment of instalments term |
| - 4th quarter of 2021: 25 February 2022; | - Total value of VAT to be paid must be at least € 75.00 or € 150.00, depending on whether you opt for the split into 3 or 6 instalments; | - Until the tax payment term, no guarantee is required. | - First instalment: 25 February and 25 May (respectively); |
| - 1st quarter of 2022: 25 May 2022; | - All taxpayers included in the quarterly VAT regime; | - The remaining instalments: until the 25th day of each month or until the following working day. | |
| - 3 or 6 monthly instalments, of a value equal to or greater than € 25.00, without interest or penalties. | - Taxpayers with regularized tax and contributory status. | ||
| Monthly VAT Regime | |||
| Tax payment term | Requirements for joining the installment plan | Term limit for joining the instalment plan | Payment of instalments term |
| - November 2021: 25 January 2022; | - Total value of VAT to be paid must be at least € 75.00 or € 150.00, depending on whether you opt for the split into 3 or 6 instalments; | - Until the tax payment term, no guarantee is required. | - First instalment: 25 January, 25 February and 25 March until 27 June (respectively); |
| - December 2021: 25 February 2022; | - Taxpayers who have obtained a turnover of up to € 50,000,000.00 in 2020; OR | ||
| - Taxpayers who have a main activity under the economic activity classification of accommodation, restaurants and similar, or of culture; OR | - The remaining instalments: until the 25th day of each month or until the following working day. | ||
| - January 2022: 25 March to 27 June 2022. | - Taxpayers who have started or restarted their activity on or after 1 January 2021; | ||
| - Taxpayers with regularized tax and contributory status. | |||
| Withholdings of PIT and CIT | |||
| December 2021 | |||
| Tax payment term | Requirements for joining the installment plan | Term limit for joining the instalment plan | Payment of instalments term |
| - 20 January 2022. | - Total value of VAT to be paid must be at least € 75.00 or € 150.00, depending on whether you opt for the split into 3 or 6 instalments; | - Until the tax payment term, no guarantee is required. | - First instalment: 20 January; |
| - 3 or 6 monthly instalments, of a value equal to or greater than € 25.00, without interest or penalties. | - Taxpayers subject to the monthly regime who have obtained a turnover of up to € 50,000,000.00 in 2020; OR | - The remaining instalments: until the 25th day of each month or until the following working day. | |
| - Taxpayers who have a main activity under the economic activity classification of accommodation, restaurants and similar, or of culture; OR | |||
| - Taxpayers who have started or restarted their activity on or after 1 January 2021; | |||
| - Taxpayers with regularized tax and contributory status. | |||
| January to May 2022 | |||
| Tax payment term | Requirements for joining the installment plan | Term limit for joining the instalment plan | Payment of instalments term |
| - 21 February 2022; - 21 March 2022; - 20 April 2022; - 20 June 2022. |
- Total value of VAT to be paid must be at least € 75.00 or € 150.00, depending on whether you opt for the split into 3 or 6 instalments; | - Until the tax payment term, no guarantee is required. | - First instalment: 21 February, 21 March, 20 April, 20 May and 20 de June (respectively); |
| - Taxpayers subject to the monthly regime who have obtained a turnover of up to € 50,000,000.00 in 2020; OR | |||
| - Taxpayers who have a main activity under the economic activity classification of accommodation, restaurants and similar, or of culture; OR | - The remaining instalments: until the 20th day of each month or until the following working day. | ||
| - 3 or 6 monthly instalments, of a value equal to or greater than € 25.00, without interest or penalties. | - Taxpayers who have started or restarted their activity on or after 1 January 2021; | ||
| - Taxpayers with regularized tax and contributory status. | |||
Departamento Derecho Fiscal y Tributario | Lisboa (Portugal)
Belzuz Abogados SLP
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