Flexibility of the tax calendar for compliance with tax obligations in 2021 and 2022
The Order No. 351/2021.XXII which makes the 2021/2022 tax calendar more flexible in order to ensure compliance with tax obligations by citizens and companies.
The following obligations were readjusted, without any additions or penalties:
Invoices in PDF
PDF invoices continue to be accepted as electronic invoices, for tax purposes, until June 30, 2022
Serial communication and ATCUD
Suspension in 2022 of the communication of series and affixing of the single document code (ATCUD) to fiscally relevant documents, with the affixing of the ATCUD being considered optional.
Periodic VAT Returns
The delivery of the tax required in the periodic returns to be submitted in November 2021, for the monthly or quarterly regime, or in December 2021, for the monthly regime, can be made until 30 November or until 30 December, respectively.
When the monthly or quarterly regime is concerned, the declarations to be delivered between January and June 2022 can be delivered until the 20th of each month.
Finally, the delivery of the tax payable in respect of the monthly declarations referred to in the previous point, can be carried out until the 25th of each month.
The structure of the file for communications of valued inventories comes into force for communications for 2022 to be made by January 31, 2023.
For the reporting of inventories for 2021, to be carried out by January 31, 2022, the structure used in 2020 will be maintained, that is, reporting without valuation of inventories.
The obligation to submit the Model 10 declaration can now be submitted until February 25, 2022.
Limitation on payments on account
For the regime of extraordinary limitation of payments on account of IRC for 2020, when it is not certified by a certified accountant (CC), or when it was made after the deadline, if it has been subject to the imposition of fines, it will be decriminalized.