Portugal

10-11-2019
An informative note was disclosed by the Portuguese Tax Authorities (“PTA”) regarding the monthly communication of invoice elements, which clarifies that this deadline is up to the 15th day of the following month regarding invoices issued until 31st January 2019. From 1st January 2020, this deadline will change to the 12th day of the month following the issuance.
10-04-2019
As announced in Order no. 254/2019.XXI, of 27 June, issued by the State Secretary for Tax Affairs, the Portuguese Tax Authorities (“PTA”) disclosed Ofício-Circulado no. 30213/2019, of 1 October, which contains some clarifications regarding SIMPLEX+ plan implemented by Decree-Law no. 28/2019, of 15 February.
09-24-2019
In order to “ensure the principle of primacy of the European Union law and the full effectiveness of the GDPR”, the Portuguese Data Protection Agency (“CNPD”)  “intends to disregard, in situations of processing of personal data it may consider”, some rules of law 58 / 2019, of August 8, being the most relevant:
09-23-2019
It was published on 24 September 2019 Decree-Law no 144/2019 which transfers from the Bank of Portugal to the Securities Market Committee (CMVM) the powers of prudential supervision of investment fund management companies and credit securitisation fund management companies (SGFTC).
09-23-2019
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the tax file obligations and the advance pricing agreements.

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