Lisbon
COVID-19: Changes to the rules on Portuguese advertising commercial practices with price reductions during the State of Emergency
Following Decree No. 3-A/2021 of 14 January which regulates the state of emergency decreed by the Portuguese President and in order to respond to the movement of people that was observed during the first days of the new confinement, the…
New measures within the State of Emergency and amendments to the support granted to companies in Portugal
As advanced by the Portuguese Government and in order to face the new demands of a general confinement, several legal diplomas were approved and published which resulted in (i) changes to supports already in force, and (ii) the introduction of new…
Minimum monthly wage increases to € 665 from January 1, 2021, onwards
It was published in the official gazette the Decree-Law no. 109-A/2020, of 31 December, ruling the increase of the minimum monthly wage to € 665,00, with effects from January 1, 2021, onwards.
Portugal: QR Code and IES with previous SAF-T filling postponed to 2022
The State Budget Law for 2021 (Law 75-B/2020, of 31 December) just published confirms the already announced:
DAC 6 – Form approved (Model 58)
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.
Brexit: UK residents may appoint tax representative until June 2021 with no penalties
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…
COVID-19: New VAT instalment payment scheme for the first half of 2021 in Portugal
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.
Maintained the average construction value per square meter for 2021
Ministerial Order no. 289/2020, of 17 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2021.
What changed in 2020 in VAT on intra-Community transactions
Since 1 January 2020 new rules on EU trade have become effective, some of them immediately implemented since that date, others transposed later by Law no. 49/2020, of 24 August, but with retroactive effects.
Portugal transposed into national law the European Directive regarding posting of workers in the framework of the provision of services
The Decree Law 101-E/2020, of 7th December, which entered into force on 8th December 2020, one day after it was published in the Official Gazette, transposed into national law the Directive (EU) 2018/957 of The European Parliament and of…
COVID-19: New extraordinary and temporary measures adopted in Portugal within the area of the recovery of companies suffering financial hardship or insolvency
Law nº 75/2020, published in the Official Gazette in November 27, 2020, and in force from November 28, 2020 to December 31, 2021, has established the following:
COVID-19: Payment deferment of VAT and social contributions in Portugal
New extraordinary measures to mitigate the effects of the COVID-19 pandemic were approved by Decree Law 99/2020, of 22 November, including the deferment of the VAT payment for the third quarter of 2020 and the social contributions for November…