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Additional simplification measures intended to adapt the compliance of reporting obligations (COVID-19)

Additional simplification measures (COVID-19)

VAT returns and invoices in PDF format / Clarification regarding the justifiable reason in the compliance of any tax obligations

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It has just been published the Order no. 129/2020-XXII, of 27 March 2020, issued by the State Secretary for Tax Affairs, that foresees a range of additional simplification measures intended to adapt the compliance of reporting obligations in face of the current circumstances.

Specifically, the aforementioned Order establishes that:

  1. The periodic VAT returns regarding the month of February 2020 – which deadline for submission ends in 10 April 2020 – may be filled based on the data included in e-Fatura portal and without the need to have the respective supporting documentation;
    In this regard, it is also foreseen that the adjustment of the amounts determined in the aforementioned VAT returns should be carried out through a substitution VAT return, which can be submitted, without any cost or penalties, based on all the supporting documentation, during the month of July 2020.
    For this purpose, the corresponding payment/settlement should also be carried out during the month of July 2020.
    This simplification measure is only applicable in the following cases:
    a) when the taxable person had a turnover until 10,000,000 € regarding the year of 2019;
    b) when the taxable person initiated its activity in or after 1 January 2020; or,
    c) when the taxable person has restarted its activity in or after 1 January 2020 and did not had a turnover in 2019.
    In addition, during the months of April, May and June 2020, invoices in PDF format should be accepted, which are considered electronic invoices for all purposes foreseen in the tax legislation.
  2. Highly relevant is also the fact that the same Order foresees that should be considered enough for the application of a justifiable reason in the compliance of any tax obligations – including the ones that have to be fulfilled within the scope of administrative procedures related to the assessment of taxes – regarding taxpayers or certified accountants:
    a) infection or prophylactic isolation determined by health authorities;
    Justifiable reason situations mentioned should be proven by a declaration issued by a health authority.
    b) where a sanitary fence which prohibits the movement of taxpayers or certified accountants from and to areas covered by the fence, as long as they have their tax or professional domicile in said areas.

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