Lisbon
Portugal: Reduction from 18% to 16% of the VAT rate in Azores
The Parliament of the Autonomous Region of Azores approved a generic reduction of 30% of the national personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT) rates through the Regional Legislative Decree no. 15-A/2021/A…
Portuguese Government regulates the 'IVAucher' programme
Following the approval of the 'IVAucher' program by the State Budget Law for 2021, which aims to support and stimulate the accommodation, culture and restaurant sectors, the Portuguese Government has finally defined, through …
Portuguese Law no. 32/2021 fixes the font size of standard contractual clauses
Portuguese Law no. 32/2021, published on May 27, foresees an obligation for standard terms to be written in a font size not inferior to 11 or to 2,5 millimeters and with a line spacing not inferior to 1,15 in order to allow consumers to have…
COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under…
COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.
Portugal: New rules for teleworking and staggered working hours
It was published in the Official Gazette the Resolution of the Council of Ministers no 74-A/2021, June 7th, 2021, which, declared the state of calamity in mainland Portugal until 23:59 hours of June 27th, 2021 and stated the applicable rules.
Constitutional Court introduces limits to the trial period of 180 days
The Portuguese Labor Code reform of 2019 established a trial period of 180 days for open-ended employment contracts with employees seeking their first job and for long-term unemployed persons.
Portugal: New rules for teleworking regime
It was published in the Official Gazette the Resolution of the Council of Ministers no 70-B/2021, 4th July, which, among other measures, establishes new rules for teleworking regime, applicable from 14th July, 2021.
COVID-19: The VAT exemption applicable to domestic and intra-Community supplies of goods needed to combat the effects of the outbreak was extended from April to December
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31…
COVID-19: Portugal published a Decree-Law providing for an exceptional measure to compensate for the increase in the minimum monthly wage
The exceptional compensation measure is applicable, throughout Continental Portugal, to all employers, regardless of their legal form (as well as individuals with one or more employees), corresponding to a one-off cash subsidy paid by IAPMEI -…
Just published the procedures, conditions and terms of access to the New Incentive to the Activity’s Normalization and Simplified Support
It was published in the Official Gazette the Government Ordinance No. 102-A/2021, of May 14, which regulates the procedure, conditions and terms of access to the following benefits to be granted by the Institute of Employment and Vocational…
Portugal: Decree-Law amending the Regime for Support to Progressive Resumption is published
As the Government had already announced, with the publication of Decree-Law n.º 32/2021, May 12th, surgical amendments were made to Decree-Law n.º 46-A/2020, July 30th.