Extension of usage of pdf invoices
The tax authorities have extended the admissibility of invoices in PDF format as electronic invoices until 30 June 2022. The facilitation measure had previously been extended to 31 December 2021.
Deadline extension for VAT returns for 2021 and 2022
The deadlines for VAT filing and payment have been adjusted. VAT due for the months of September and October 2021 can be paid respectively until 30 November and 30 December, and VAT due in returns for the 3rd quarter of 2021 can be paid until 30 November 2021. There will be no penalties for taxpayers taking advantage of the extended filing and payment deadlines. For 2022 filings, returns for November and December 2021 and January, February, March and April 2022, can be submitted until the 20th of the second month following the reporting period (respectively 20th of January, February, March, April, May and June 2022), and returns in respect of the 4th quarter of 2021 and the 1st quarter of 2022 can be submitted until the 20th of the second month following the reporting period (respectively until the 20th of the months of February and May 2022). Payment of the tax calculated in the aforementioned returns can be made up to the 25th day of the month concerned.
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