Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes applicable at a flat rate, according to article 119 (12) (b) of the PIT Code.  
Decree-Law no. 73/2018, of October 17, was published in the Official Gazette, extending the scope of the special regime for early access to retirement pension to the beneficiaries of Social Security general system, or civil servants social protection system, with very long careers, initiated  at the age of 16 or under, in the following terms:
In accordance with Decree-Law n. º 74/2017, all suppliers of goods and services, who develop their activity in a fixed or permanent establishment or through digital means, are obliged since the 1st of July of the present year, to have a complaints book in an electronic form apart from the obligation of having the traditional complaints book in the physical form in place.