Tax
11-15-2019
Following the publication of the Ministerial Order no. 339/2019, 1 October, which approved the new Stamp Tax monthly declaration (“DMIS”) and corresponding filing instructions such as provided in article 52- A of the Stamp Tax Code, the Order no. 5/2019.XXI was disclosed by the Portuguese Tax Authorities ( "PTA "), which emends the deadline to submit the DMIS of January and February of 2020
11-13-2019
Starting from November 1st 2019, Poland has implemented new rules for making payments to VAT taxpayers under which in particular cases the amount of VAT must be paid to the separate bank account of the supplier (so called split-payment). The implementation came as a continuation of the sealing process of VAT system in Poland and replaced reverse charge method of settling VAT in the domestic transactions.
11-05-2019
As mentioned before, SIMPLEX+ Program created a new obligation of communication that VAT taxpayers have to comply, electronically, in order to inform the Portuguese tax authorities (“PTA”) about their establishments where invoices are issued, according to Decree-Law no. 28/2019, of 15 February.
10-28-2019
The new tax treaty will take effect on 27 November 2019.
10-25-2019
The aim is to remove obstacles faced by some entities for accessing exemptions due to difficulty to prove their tax residence.
10-01-2019
Recent decision by the Central Economic-Administrative Tribunal (TEAC) accepts that tax auditors can examine the real legal nature of a dismissal.