State Budget 2022: VAT Deadlines

The State Budget for the year 2022 brings novelties regarding the deadlines for the delivery of VAT returns and payment of the tax.

New VAT deadlines

In addition to the reduction in the VAT rate for solar panel installation services, the deadlines for filing the periodic VAT declaration as well as the deadline for paying the tax have also changed.

Taxpayers may now submit VAT returns up to the 20th day of the second month following the period to which the operations relate, depending on the regime to which they belong (monthly or quarterly). Payment of the tax is due until the 25th day of the second month following the period to which the operations relate, also depending on the VAT system to which the taxpayer belongs.

These deadlines were provisional and were implemented in order to mitigate the effects of the Covid-19 pandemic, and are now definitive with the entry into force of the State Budget 2022.

VAT

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