Portuguese Tax and Customs Administration measures to support taxpayers and businesses during Covid-19 crisis

Diána Schreiter's picture
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In response to the Covid-19 crisis, AT- the Portuguese Tax and Customs Administration has put in place several measures to support taxpayers and businesses, while protecting the health of its employees.


At the beginning of March 2020, AT approved a Contingency Plan for the COVID-19 virus, following the guidelines of the Directorate-General for Health, which will be reviewed and updated whenever the alert level changes, according to new information available from national health authorities. This plan aimed to anticipate and manage the impact of the spread of that virus, minimizing its effects on the functioning of AT and the service provided to taxpayers. Some urgent preventive measures were immediately implemented, namely, the dissemination of relevant information to workers and services (for example, on the definition of a suspected case and the transmission of the virus, on hygiene and cleaning planning and on use of masks and gloves).


In this context, it is important to note that AT provides taxpayers with non-face-to-face contacts, such as an e-counter (click here) and a Call Centre (CAT +351217206707) through which any questions can be clarified without needing to go to a Tax Office. When it is not possible to use the aforementioned electronic means, AT's face-to-face services are still available, but only oriented to urgent and unpostponable situations, by prior appointment. For this purpose, appointments must be made through the AT’s Call Centre and taxpayers must go to the services only on the scheduled day and time. Tax Offices cannot be visited without an appointment.


Presently most of AT’s workers are under home office regime. Only those whose jobs could not be carried out remotely are still working at their work places. Whenever possible meetings are made digitally.


In view of the epidemiological situation that the country is going through and in an attempt to minimize its effects, in respect of the fiscal calendar and the payment obligations for the second quarter of 2020 and other fiscal obligations, the following measures have been adopted:

  • March payments on account have been postponed until 30 June 2020 without any accruals or penalties;
  • Periodic income statements have been postponed until 31 July 2020;
  • The July first payment on account and additional payment are postponed until 31 August 2020 without any accruals or penalties;
  • VAT payments (applicable to the normal monthly and quarterly regimes) and of withholding taxes of IRS and IRC, can be made: immediately or in 3 or 6 monthly installments without interest by taxpayers;
  • The suspension of tax enforcement proceedings until June 30, 2020, which are in progress or which will be instituted by AT;
  • The application of the justifiable impediment regime in the fulfillment of any tax obligations, including those that have to be fulfilled within the scope of administrative procedures related to the settlement of taxes, in relation to certified taxpayers or accountants, in situations of declared infection or prophylactic isolation or determined by a health authority, requiring respective proof by delivering a declaration issued by a health authority;
  • The implementation of Court Holidays.


Further to the above information and in the context of the COVID19 pandemic, a set of information with fiscal and customs relevance is available @here in order to support companies and all taxpayers in general.


In case you have any document of information which you find worth to share regarding the actions, measures or concrete experiences in countering the crisis, please do not hesitate to upload it to the subpage focusing on Covid-19 Crisis Support on IOTA website in order to share it with other members.