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<\/a><\/p>\nFlexibilizing the payment of taxes means allowing taxpayers to pay their taxes in a phased, deferred manner, or under special conditions, without excessive penalties.<\/p>\n
The Tax Deferral Scheme was introduced by Decree-Law No. 125\/2021, dated December 30, and amended by Decree-Law No. 85\/2022, dated December 21 \u2013 Addition of Article 16.\u00ba-C.<\/p>\n
This scheme allows taxpayers to pay taxes in instalments:<\/p>\n
\u2022 For most taxes, a pre-collection phase is created, allowing payment in instalments between the end of the voluntary payment period and the initiation of the executive process (although for VAT and IUC, this application is automatic).<\/p>\n
\u2022 For VAT \u2013 Complementary Deferral of Tax Obligations Scheme, it is possible to pay in instalments even during the voluntary payment period<\/strong>.<\/p>\n How to use this complementary scheme and split VAT payment?<\/p>\n 1. Access Requirements<\/strong><\/p>\n \u2022 Regularized<\/strong> tax and social security situation.<\/p>\n \u2022 Be a VAT taxpayer<\/strong> (monthly or quarterly regime).<\/p>\n \u2022 Applicable to all taxpayers<\/strong>, regardless of:<\/p>\n o Size;<\/p>\n o Billing;<\/p>\n o Business volume;<\/p>\n o Sector of activity.<\/p>\n 2. Application Process<\/strong><\/p>\n \u2022 Authentication on the Portuguese Tax Authorities web page.<\/p>\n \u2022 Deadline: Until the end of the voluntary payment period<\/strong> for the tax.<\/p>\n \u2022 If the tax and social security situation is regularized \u2192 automatic and immediate approval<\/strong>.<\/p>\n 3. Guarantees and Interest<\/strong><\/p>\n \u2022 No guarantee required.<\/p>\n \u2022 No interest due.<\/p>\n 4. Payment Conditions in Instalments<\/strong><\/p>\n \u2022 Up to 3 monthly instalments<\/strong>, with a minimum value of \u20ac25<\/strong> each.<\/p>\n o Except for the periods of:<\/p>\n – September and the 3rd quarter<\/strong> \u2192 maximum of 2 instalments<\/strong>.<\/p>\n – October<\/strong> \u2192 only 1 instalment<\/strong> possible \u2192 therefore, not covered<\/strong> by this scheme.<\/p>\n 5. Exclusions<\/strong><\/p>\n \u2022 Isolated acts<\/strong> are excluded<\/strong> from this scheme.<\/p>\n 6. Payment Method<\/strong><\/p>\n \u2022 The 1st instalment<\/strong> is paid using the reference generated<\/strong> in the periodic declaration submitted.<\/p>\n \u2022 The remaining instalments are generated in the plan and must be paid monthly.<\/p>\n \u2022 If there are overpayments in the current account, they can only be deducted in the 1st instalment.<\/p>\n \u2022 The direct debit (DD)<\/strong> for VAT is not valid<\/strong> in this plan. If you wish to use DD in the plan, you must request it after enrolment.<\/p>\n In case of non-payment or delay in paying any instalment, the plan will be marked as “interrupted,” and the corresponding executive tax process (PEF) will automatically begin for the remaining debt.<\/p>\n