With the publication of Order no. 135/2022-XXIII, of 06/07, the Office of the Secretary of State for Tax Affairs (SEAF) has made a one-off adjustment to the 2022 tax calendar, and has thus determined that:

  • For the periodic declarations of the monthly and quarterly VAT regimes regarding the 2nd Quarter of 2022, whose legal deadline is 31 August, the payment of the tax due may be made until September 6th 2022, without any type of additions or penalties;
  • The obligation of constitution and/or delivery of the documentation regarding the adopted transfer pricing policy, foreseen in article 130 of the IRC Code, can be fulfilled until September 15th 2022, without any increments or Penalties.

For further information contact our tax team – tax@valadascoriel.com.