Business and Coronavirus Covid-19
The worldwide health alert triggered by coronavirus is generating a great deal of uncertainty among companies, affecting all aspects of their activity. Garrigues offers its clients multidisciplinary teams specializing in all practice areas in the countries in which it operates. Since the crisis took hold, the firm has established a team of professionals responsible for supervising the contents of this Special section, in which we provide information on all legal developments in relation to the coronavirus crisis, on proposals made by social partners, agreements, decisions, orders, etc.; in short, all the relevant information which companies need to be aware of.
COVID-19: Portugal new rules on telecommuting and on the operating hours of establishments
It was published in the Portuguese Official Gazette, the Council of Ministers’ Resolution no. 101-A/2021, of 30 July, which establishes the state of calamity throughout mainland Portugal until the 11:59 hours of the 31st of August 2021 and foresees the applicable legal regime.COVID-19: payments on account and depreciations for a longer period than the maximum period established for tax purposes
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows.COVID-19 - Portugal: Tax obligations - new postponement of deadlines
The Government approved new extensions of deadlines to comply with the following tax obligations:COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (IRC) Code, to July 22th, 2021 (in line with the postponement of the submission of the IES/DA).COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.Portugal: New rules for teleworking and staggered working hours
It was published in the Official Gazette the Resolution of the Council of Ministers no 74-A/2021, June 7th, 2021, which, declared the state of calamity in mainland Portugal until 23:59 hours of June 27th, 2021 and stated the applicable rules.Portugal: New rules for teleworking regime
It was published in the Official Gazette the Resolution of the Council of Ministers no 70-B/2021, 4th July, which, among other measures, establishes new rules for teleworking regime, applicable from 14th July, 2021.COVID-19: The VAT exemption applicable to domestic and intra-Community supplies of goods needed to combat the effects of the outbreak was extended from April to December
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31 December 2021, by Law no. 33/2021 of 28 May.COVID-19: Portugal published a Decree-Law providing for an exceptional measure to compensate for the increase in the minimum monthly wage
The exceptional compensation measure is applicable, throughout Continental Portugal, to all employers, regardless of their legal form (as well as individuals with one or more employees), corresponding to a one-off cash subsidy paid by IAPMEI - Agência para a Competitividade e Inovação, I. P. (IAPMEI, I. P.), or by the Instituto do Turismo de Portugal, I. P. (Turismo de Portugal, I. P.).Portugal: Decree-Law amending the Regime for Support to Progressive Resumption is published
As the Government had already announced, with the publication of Decree-Law n.º 32/2021, May 12th, surgical amendments were made to Decree-Law n.º 46-A/2020, July 30th.