##  [Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties](/en_GB/new/monthly-stamp-tax-returns-submitted-errors-may-be-replaced-until-end-june-2021-no-penalties) 

# Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties





02 / 19 / 2021





Tax Alert Portugal













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/monthly-stamp-tax-returns-submitted-errors-may-be-replaced-until-end-june-2021-no-penalties" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/monthly-stamp-tax-returns-submitted-errors-may-be-replaced-until-end-june-2021-no-penalties)
- [](<https://twitter.com/intent/tweet?text=Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties&url=https://www.garrigues.com/en_GB/new/monthly-stamp-tax-returns-submitted-errors-may-be-replaced-until-end-june-2021-no-penalties>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/monthly-stamp-tax-returns-submitted-errors-may-be-replaced-until-end-june-2021-no-penalties&t=Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties>)

 







   Previous    Next  















**Considering that the Monthly Stamp Tax Return ("DMIS") became fully operational at the beginning of 2021 and that some doubts still persist that may condition its correct submission, the Portuguese Tax Authority ("AT") has determined, through [Order 42/2021.XXII, of 12 February](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_42_2021_XXII.pdf), that DMIS submitted with "mere errors" may be replaced until the end of the first semester of 2021, without any penalty.**





AT further clarifies that the application of the abovementioned concept of “mere error” is limited to negligent conduct, including situations in which taxpayers demonstrate having no computer resources, operative or others, that would have allowed them to submit said return without errors.

Remaining situations identified under tax audits will be treated under the general terms.









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

### Contacts

 

 ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0)

[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:pedro.miguel.braz@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I)

[Fernando Castro](/en_GB/team/fernando-castro-silva)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:fernando.castro.silva@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp)

[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:isabel.vieira.reis@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

### Related offices

 

- - [Lisbon](/en_GB/office/lisbon)
    - [Oporto](/en_GB/office/oporto)
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/9027?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/9027?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/9027?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/9027?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/9027?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/9027?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine