As advanced by the Portuguese Government and in order to face the new demands of a general confinement, several legal diplomas were approved and published which resulted in (i) changes to supports already in force, and (ii) the introduction of new support.
Following Decree No. 3-A/2021 of 14 January which regulates the state of emergency decreed by the Portuguese President and in order to respond to the movement of people that was observed during the first days of the new confinement, the Government decided to proceed with the first amendments to the aforementioned Decree imposing more restrictive measures to face the accelerated growth of the pandemic in Portugal.
It was published in the official gazette the Decree-Law no. 109-A/2020, of 31 December, ruling the increase of the minimum monthly wage to € 665,00, with effects from January 1, 2021, onwards.
The form (Model 58) to comply with the report obligation to the Portuguese Tax Authority (AT) of the so-called "arrangements" was finally approved by Ministerial Order no. 304/2020, of 29 December.
Following the United Kingdom withdrawal from the European Union and the end of the transition period on 31 December 2020, it was approved, by Dispatch no. 514/2020.XXI, a transitional regime applicable to UK residents for the mandatory appointment of a tax representative.
The Portuguese Government approved, through Decree-Law 103-A/2020, of 15 December, a new regime for the payment of VAT, in three or six instalments, to be implemented during the first half of 2021.
Ministerial Order no. 289/2020, of 17 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2021.
Since 1 January 2020 new rules on EU trade have become effective, some of them immediately implemented since that date, others transposed later by Law no. 49/2020, of 24 August, but with retroactive effects.
The Decree Law 101-E/2020, of 7th December, which entered into force on 8th December 2020, one day after it was published in the Official Gazette, transposed into national law the Directive (EU) 2018/957 of The European Parliament and of the Council of 28 June 2018, regarding posting of workers in the framework of the provision of services in the European Union.