The obligation to communicate inventories to the Tax and Customs Authority by January 31, 2022 can be done until February 28, 2022.
This deadline is a result of the adjustment to the 2022 fiscal calendar resulting from the measures to make it more flexible and adapt it to the circumstances derived from the COVID-19 pandemic.
This order also determines that for 2021 this communication will be fulfilled through the delivery structure in place in 2020.