Publications - Tax
Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…
Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…
Notice no. 71/2017, of 5 July was officially published, confirming statements by the Embassy of the Kingdom of Bahrein in Riyadh and by the Embassy of Portugal in Riyadh, that the internal constitutional formalities have been fulfilled to…
Notice no. 68/2017, of 4 July was officially published, confirming statements by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam and by the Embassy of Portugal in Bangkok, that the internal constitutional formalities have…
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final…
Order no. 232/2017, of 22 June, of the Secretary of State for Fiscal Affairs was published, providing that the PTA shall make available on its website a form and instructions facilitating the channeling of VAT fund collected in non-profit fund-…
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…
Ordinance n.º 191/2017, of 16 June, was officially published which approves the new declaration form and respective filling instructions, known as Cross-border Transactions Declaration (“Modelo 38”), in order to comply with the…
Ruling no. 30191, of 8 June was disclosed on the Portuguese Tax Authorities’ website, clarifying that articles 13b, 31a and 31b of Council Implementing Regulation (EU) No 1042/2013, of 7 October which define the concept of…
Order no. 212/2017, of 31 May, of the Secretary of State for Fiscal Affairs, was disclosed which extends the deadline for the submission of the Simplified Company Information (“IES”) from 15 July to 22 July 2017, without any additions or…
Ordinance no. 185/2017, of 1 June was officially published, regulating Decree-Law no. 19/2017, of 14 February, which implemented an electronic system for travelers' data reporting and respective purchases, in order to benefit from the…
Ordinance no. 180/2017, of 31 May, was officially published which approves the new statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)" and respective filling instructions, for complying with the obligation…