{"id":44128,"date":"2024-09-03T11:29:26","date_gmt":"2024-09-03T11:29:26","guid":{"rendered":"https:\/\/my.legal500.com\/developments\/?post_type=press_releases&#038;p=44128"},"modified":"2024-09-03T11:29:47","modified_gmt":"2024-09-03T11:29:47","slug":"summer-2024-tax-holidays-vat-returns-deadlines","status":"publish","type":"press_releases","link":"https:\/\/my.legal500.com\/developments\/press-releases\/summer-2024-tax-holidays-vat-returns-deadlines\/","title":{"rendered":"Summer 2024 \u2013 tax holidays \u2013 VAT returns deadlines"},"content":{"rendered":"<h3><strong>Summer 2024 is here which means tax holidays\u00a0in Portugal!<\/strong><\/h3>\n<p><!--more--><\/p>\n<p>In the table below you will find some key points to take into account due to summer holidays:<\/p>\n<p>\u2013 suspension of tax audits deadlines and administrative claim deadlines in August; and,<\/p>\n<p>\u2013 transfer to September of\u00a0<a href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=vat&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A6958376422667112449\"><strong>VAT<\/strong><\/a>\u00a0 reports usually filed in August (June and 2nd quarter).<\/p>\n<p><strong>PROCEDURAL DEADLINES \u2013 tax holidays<\/strong><\/p>\n<ul>\n<li>tax audit deadlines are suspended during the month of August; and,<\/li>\n<li>deadlines in favor of taxpayer for preliminary hearings in tax procedures, administrative claims, reduction of penalties, hierarchical appeals, and officious revision of tax acts, ending in August, are transferred to the 1st business day of September<\/li>\n<\/ul>\n<h3>VAT DEADLINES \u2013 tax holidays<\/h3>\n<p>New deadlines to submit and pay VAT (* Intrastat deadline remains the same, 15 August:<\/p>\n<table width=\"503\">\n<tbody>\n<tr>\n<td width=\"134\"><strong>VAT Returns<\/strong><\/td>\n<td width=\"193\"><strong>Deadline for submission<\/strong><\/td>\n<td width=\"175\"><strong>Deadline for payment<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"134\"><strong>June &amp; July 2024<\/strong><\/td>\n<td width=\"193\">20.09.2024<\/td>\n<td width=\"175\">25.09.2024<\/td>\n<\/tr>\n<tr>\n<td width=\"134\"><strong>2nd Quarter 2024<\/strong><\/td>\n<td width=\"193\">20.09.2024<\/td>\n<td width=\"175\">25.09.2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n","protected":false},"featured_media":0,"template":"","class_list":["post-44128","press_releases","type-press_releases","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/press_releases\/44128","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/press_releases"}],"about":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/types\/press_releases"}],"wp:attachment":[{"href":"https:\/\/my.legal500.com\/developments\/wp-json\/wp\/v2\/media?parent=44128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}