Lisbon
COVID-19: Portuguese invoices issued in PDF format used until June and February Monthly Remunerations Statement delivered by March 15
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 return for reporting in 2021 the extraordinary contribution on SNS suppliers was approved (Modelo 56)
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…
Portugal: The retirement age will increase to 66 years and 7 months in 2022
Ordinance n.º 53/2021, March 10th, was published today in the Portuguese Official Gazette (“Diário da República”), which updates the normal retirement age for access to old-age pension of the Social Security system to 66 years and 7…
COVID-19: Flexibility on the payment of portuguese VAT due in December 2020 or in the last quarter of 2020 for SMEs, cultural activities, catering and accommodation services
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…
Teleworkers can now benefit from the exceptional aid for families due to the suspension of in person curricular and non-curricular activities
It was published in the official gazette the Decree-Law no. 14-B/2021, of 22 February, which expanded the exceptional financial aid for families due to the suspension of in person curricular and non-curricular activities to teleworkers and increased…
COVID-19: new tax deadlines prorogations in Portugal
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…
Municipal surtax rates applicable to 2020 taxable income were disclosed
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.
Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties
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…
First mandatory submission of the Stamp Tax Monthly Return in February 2021
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…
COVID-19: Portuguese inventory communication postponed to 28 February 2021
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.
E-Privacy Regulation: Council of the European Union reaches a compromise agreement on the text that will succeed the E-privacy Directive
The Council of the European Union announced yesterday in a press release that Member States have agreed at negotiating a mandate for the revision of the rules on the protection of privacy and confidentiality in the use of electronic communications…
COVID-19: Return of the regime for the suspension of procedural periods and proceedings in Portugal
As a result of the exceptional worsening of the COVID-19 pandemic currently in Portugal, the Portuguese Parliament, at the proposal of the Government, approved Law No 4-B/2021, dated February 1, determining a set of exceptional, temporary and…