Lisbon
Portugal: Communication of inventories can be made by 28 February 2022
The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February…
Portugal: Municipal surtax rates applicable to 2021 taxable income were disclosed
Municipal surtax rates were disclosed through Circular Letter no. 20237/2022, of 27 January, to be assessed and paid in 2022, due on the taxable income to be determined in regards to the 2021 fiscal period.
Portugal: IES/DA with previous SAF-T filling postponed to 2023
The obligation to fill IES/DA statement through the prior submission of the SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, was postponed again for 2023 fiscal period and following, to be …
Portugal: Maintenance of special contributions for 2022 is confirmed
Following the withdrawal of the Proposal of State Budget Law for 2022, Law no. 99/2021, of December 31, was published determining that the following will remain in force in 2022 (effective on January 1, 2022):
Portugal - New employment financial support: hiring award and payment of contributions in the context of the new government measure 'Sustainable Employment Commitment'
It was published in the Official Gazette Ordinance no. 38/2022, of January 17, which sets out the new 'Sustainable Employment Commitment' measure. In essence, this regulation awards employers economically for entering into open-…
Portugal: Law No. 7/2022 prohibits geo-blocking and discrimination practices in electronic sales to consumers in the autonomous regions
Law no. 7/2022, published on January 10, aims to prohibit geo-blocking and unjustified discrimination, as well as other forms of discrimination in online sales based, directly or indirectly, on the place of residence or establishment of the consumer…
Portugal: New rules on working hours and recording of working time in road transport approved
It was published in the Official Gazette Ordinance no. 7/2022, of January 4, accommodating in a single instrument the rules on how employers should disclose the working schedule and record the respective working times.
Increase of justified days of absences due to the passing of a family member
It was published in the Official Gazette the Law no. 1/2022, January 3, increasing the number of days an employee may be absent from work due to the passing of a family member and enabling employees to receive psychological support.
Portugal: Unemployment and termination of activity subsidies increase
Decree-Law no. 119/2021, was published in Official Gazette, increasing the minimum amount of unemployment subsidy (employees) and establishing the enhancement of this subsidy, as well as of the subsidy for termination of activity (economically…
Portugal: Exeptional aid for family is extended for the period between 27 and 31 December, 2021
Decree-Law no. 119-B/2021, of December 23 was published in the Official Gazette, extending the granting period of the exceptional aid for family due to the suspension of in-person curricular and non-curricular activities to the period between…
Important changes in consumer protection laws: from sanctions for the use of absolutely prohibited clauses to additional information duties
Portuguese Decree-Law no. 109-G/2021 published on last December 10, proceeds with the partial transposition of Directive (EU) 2019/2161 into the Portuguese legal order and amends several consumer protection rules contained in different diplomas.…
Withholding tax rates applicable in 2022 in Azores were approved
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Azores, during 2022, were approved by Order no. 12408-A/2021, of Secretary of State…