Publications - Tax
The Portuguese Government approved a new review of the flexibility scheme on tax obligations compliance through Dispatch n.º 72/2021-XXII, of 10 March.
The new Model 56 statement was approved by Ordinance no. 50/2021, of 5 March, for the assessment and payment of the extraordinary contribution on suppliers of the National Health Service (“SNS”) of medical devices and medical devices for…
The Portuguese Government approved, through Dispatch n.º 52/2021-XXII, of 25 February, a new review of the payment flexibility scheme for the payment of the VAT to the State, now assessed in December 2020 by the taxpayers under monthly…
The Portuguese Government approved, through Order of SEAF no. 43/2021-XXII, of 15 February and Circular Letter no. 30232, of 17 February 2021, new deadlines extensions for the fulfillment of several tax obligations, without the application of any…
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…
Municipal surtax rates were disclosed through Circular Letter no. 20229/2021, of 16 February, to be paid in 2021, due on the taxable income to be determined in regards to the 2020 fiscal period.
We remind that, after the successive postponements of the implementation of this measure approved by the 2018 State Budget Law (Law no. 114/2017, of 29 December), the Monthly Stamp Tax Return (so-called "DMIS") will have to be mandatory…
The obligation to communicate inventories to the Portuguese Tax Authority was postponed from 31 January to 28 February 2021 by Dispatch no. 25/2021-XXII, of 28 January.
The State Budget Law for 2021 (Law 75-B/2020, of 31 December) just published confirms the already announced:
The form (Model 58) to comply with the report obligation to the Portuguese Tax Authority (AT) of the so-called "arrangements" was finally approved by Ministerial Order no. 304/2020, of 29 December.
Following the United Kingdom withdrawal from the European Union and the end of the transition period on 31 December 2020, it was approved, by Dispatch no. 514/2020.XXI, a transitional regime applicable to UK residents for the mandatory…
The Portuguese Government approved, through Decree-Law 103-A/2020, of 15 December, a new regime for the payment of VAT, in three or six instalments, to be implemented during the first half of 2021.