Oporto

03-11-2019
The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural activity and non-residents with a permanent establishment herein which have adopted a fiscal year that coincide with the calendar year, in cases the waiver of such payment is not applicable. The PEC might be delivered in a single installment, during March, or in two installments, in March and October of the corresponding fiscal year, or in the 3rd and 10th month of the fiscal year, if not coincident with the calendar year.
02-26-2019
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of information in tax matters and with the obligation to comply with the communication rules and due diligence related with the bank accounts qualified as “subjected to communication” of holders and beneficiaries residing in other Member States of the European Union or in other participant jurisdictions, such as the United States of America.
02-08-2019
Ordinance no. 49/2019, of February 8, was published today in the official gazette, foreseeing the coefficient values to be used to update the annual remuneration to be considered for the purposes of determining the reference remuneration that serves as the basis for calculating invalidity and old-age pensions.

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