The regime of payment flexibility for VAT and IRS or IRC withholdings was reintroduced, which is applicable to taxpayers that have obtained in 2020 a turnover up to the maximum limit of the classification as micro, small and medium
company and, cumulatively, show a decrease in turnover reported through the E-Invoice of at least 10% of the monthly average of the full calendar year 2021 compared to the monthly average of the previous year;
Considering also that the effects of the pandemic on economic activity have been intensifying recently, justifying a review and adaptation of the regime of flexibilization of tax payment, facilitating the respective voluntary compliance; See below the full Dispatch.
