Publications

Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…

Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the extension of some amendments introduced in the Portuguese VAT Code by the Decree-Law no. 28/2019, of 15 February, under the SIMPLEX + Program.

Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely,…

The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural…

Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of…

Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with…

Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code. 

Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December. 

10 main features of Portuguese REITs

Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial,…

Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting…

Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes…