Decree Law no. 99/2020, of 22 November, published in the Portuguese Official Gazette, entered into force the day after its publication.
This Decree-Law allows, through the application of an extraordinary regime, to postpone the deadlines to comply with tax and social security obligations arising in November and December of 2020. Deferal of VAT and of social contribution obligations is subject to compliance with certain requirements. The noncompliance of those will entail the cessation of the benefits granted and the immediate maturity of the obligations in question.