Adjustments to the 2021/2022 tax calendar and other dispositions

Tax

Following the successive measures to ease the fiscal calendar adopted by the Government in response to the effects that the pandemic may have on the conditions of citizens and companies to comply with tax obligations, it was published on November 10, 2021, the Dispatch No. 351/2021-XXII issued by the State Secretary of Tax Affairs, determining, the postponement of the deadline for the submission of some tax declarations and for the payment of some taxes due, as well as, other measures relevant measures to the suitable compliance with tax obligations, free of any penalties, of which we highlight:

Until June 30, 2022, invoices issued in PDF are considered electronic invoices for all purposes provided for in tax legislation;
During 2022 it will not be mandatory to report series neither to place ATCUD on invoices and in other fiscally relevant documents;
The 2021 inventories reporting, to be carried out by January 31, 2022, will have the 2020 structure. The new structure that had been approved by Ordinance n. 126/2019, which provides for the communication of valued inventories, will only be mandatory in 2023 (in relation to the information over the 2022 fiscal year);

To clarify any question, do not hesitate to contact us.