10/01/2022

Fractional payment of taxes in 2022: VAT, IRC and IRS

This flexibility regime applies to micro and small companies that wish to adhere to the fractional payment of VAT and IRS and IRC withholdings. The phased payment of VAT and IRS and IRC withholdings is available for companies that have achieved a turnover in 2020 up to the maximum limit of classification as micro, small and medium-sized companies.

In the case of companies whose main activity falls under the CAE of accommodation, catering and the like or culture, the measure is applicable regardless of its size. Also contemplated are companies that have started or restarted their activity as of 01-01-2021.

Under this flexibility regime, in the 1st half of 2022, the payment obligations of these taxes can be fulfilled until "the end of the voluntary payment period" or "in 3 or 6 monthly installments of an amount equal to or greater than 25 euros, without interest or penalties".

Requests for payments made in monthly installments must be submitted electronically, until the end of the voluntary payment period, with no need to provide a guarantee.

In order to benefit from the measure, taxpayers cannot have tax debts.

taxes IVA IRC IRS fractional payments

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21/11/2016

[Pt] Faturação - Arbitragem

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Rua de Pedrouços, 37 – Armazém 5, 1º andar - Sala Padrão
1400-285 Lisboa
38.696566, -9.220794

+351 21 361 61 20
info@steam.pt

Edifício Clube Náutico, Senhora Santana
7580-309 Alcácer do Sal
38.369226, -8.511614

+351 265 098 350
info@steam.pt

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