##  [Stamp Tax monthly declaration has been finally approved, to be submitted as from 2020](/en_GB/new/stamp-tax-monthly-declaration-has-been-finally-approved-be-submitted-2020) 

# Stamp Tax monthly declaration has been finally approved, to be submitted as from 2020





Portugal - 10 / 04 / 2019





Tax Alert Portugal













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**[Ministerial Order no. 339/2019, of October 1st](https://dre.pt/application/conteudo/125028208), was officially published, which approves the official form of the Stamp Tax Monthly Declaration and respective filing instructions.**





Law no. 114/2017, 29 December (Budget Law for the year of 2018), added article 52-A to the Stamp Tax Code, with effects on 1 January 2018, which stated an obligation to submit a Stamp Tax Monthly Declaration (“DMIS”).

This Ministerial Order regulates now the referred obligation, to enter into force on 1 January 2020.

Given the above, and as from said date, Stamp Tax taxpayers, even when performed exempt transactions, shall submit, electronically, said declaration by the 20th day of the following month in which Stamp Tax became due. When Stamp Tax has to be paid, a payment note is simultaneously issued. Therefore, as from 2020, the payment of the Stamp Tax to the State will no longer be made together with PIT and CIT withholding taxes.









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





---

 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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