[ENG] Tax calendar update | Extension of the deadlines for VAT payment and for the VAT returns submission | ATCUD suspension
Through Order no. 351/2021 of the Assistant Secretary of State and Tax Affairs, the deadlines for VAT payment due in November and December 2021 have been extended.
In this context, the VAT due in November 2021 may be paid until the 30th of that month, while the tax due in December 2021, may be paid until the 30th of December. With regard to the periodic VAT returns to be filed from January to June 2022, their submission may take place until the 20th of each month and the payment of the VAT due may take place until the 25th of each month.
On a side note, documental series’ communication and the obligation to include the unique document code (ATCUD) on issued invoices have been suspended for the year 2022. In this context, the PTA have released Circular Letter no. 30243 of November 11, 2021, summarizing the main VAT changes introduced by Order no. 351/2021.