Portugal

Garrigues

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  • The new apostille regime gives notaries a new route to legalise Portuguese documents for use abroad from 2027

    From 1 January 2027, Portuguese notaries will be able to affix apostilles to Portuguese public acts through an electronic platform managed by the Portuguese Notaries Association (Ordem dos Notários). For cross-border transactions, financings and corporate reorganisations, this provides an alternative to the Public Prosecutor’s Office for legalising documents to be used abroad, available at any notarial office in the country.

  • Portugal Indirect Taxes Newsletter – N.º 6

    This edition highlights the latest developments in indirect taxation, with a special focus on the clarifications issued by the Portuguese Tax Authority (AT) regarding the measures approved under the Housing Program, namely on the application of the reduced VAT rate to construction and rehabilitation works, the partial VAT refund regime, and the reverse charge mechanism applicable on the acquisition of construction services, as well as the rules for invoice rectification and VAT regularization.  

  • Garrigues wins seven awards at ITR Europe Tax Awards 2026

    The firm was named CJEU Firm of the Year and received industry honors in Spain and Portugal

  • Portugal grants additional time for the submission of Model 62 filing (Pilar Two) in regards FY2025

    Order No. 114/2026-XXV, of 1 September has been published, extending the deadline for filing the Model 62 return in respect of fiscal year 2025, allowing it to be filed, without any surcharges or penalties, until the last day of the 12th month following the end of the relevant fiscal year.

  • Garrigues strengthens its presence in northern Portugal with a new office in Porto after 20 years in the city

    The new location consolidates the firm’s presence in one of the country’s key economic regions and supports the continued growth of its operations in Portugal

  • Portugal: Deadline for filing the Modelo 22 Corporate Income Tax return extended to 30 June

    The deadline for submitting the Corporate Income Tax return (Model 22) for 2025 has been extended to 30 June 2026. Companies with a tax period corresponding to the calendar year may file the return and pay any tax due by this deadline without incurring any penalties.

  • Portugal postpones Global Minimum Tax reporting deadline

    Portugal has extended the deadline for filing the Global Minimum Tax returns for the 2024 fiscal year to 30 September 2026, giving multinational and large domestic groups more time to meet these complex obligations without penalties.

  • Portugal introduces a new regime for the dynamic management of grid injection capacity in renewable energy projects

    Government approves supplementary regime to Decree-Law No. 15/2022, introducing mechanisms for the reconfiguration, transfer and utilisation of grid injection capacity already allocated to renewable electricity generation projects.

  • Portugal Indirect Taxes Newsletter – N.º 5

    This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In addition, we also highlight the Court of Justice of the European Union (CJEU)’s most recent rulings on the exercise of the right to deduct VAT, as well as the VAT treatment applicable to loyalty programs and intra-group transfer pricing adjustments.

  • Portugal: Deadline for filing the Modelo 22 CIT return extended to 19 June

    The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.