On 29 June, Decree-Law 42/2022 was published in “Diário da República” the Portuguese Official Gazette, establishing the extraordinary measures to support families and companies in the context of the military conflict in Ukraine. Of the various measures published, the Government approved the deferral of tax obligations to be met in the 2nd half of 2022, in which the obligations relating to IRS, IRC and VAT, can be paid at the end of the period for voluntary payment or in monthly instalments, in a minimum amount of 25 euros, without interest or penalties, calculated according to the remaining months until the end of 2022.
