Publications - Tax
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese Republic and Montenegro to Avoid Double Taxation and Prevent Tax…
Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods.
Tax auditors are only allowed to review the neutrality regime at the company electing it
The Official Journal of the European Union published two VAT amendments this week: one extending the time period for the reverse charge mechanism in certain transactions, the other concerning the ability to charge reduced rates on electronic books,…
From November 10, 2018, the party liable for stamp tax on the creation of mortgage loans will be the lender. This is the rule laid down by Royal Decree-Law 17/2018, of November 8, 2018, published in the Official State Gazette of November 9. …
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
We are offering a summary of the main tax amendments proposed by the Government. As it is a bill, it may undergo substantial changes when discussed in Congress.
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.