Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days
Tax Alert 19-2018
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax returns (“Modelo 3” and “Modelo 22”) and the annual statement of accounting and tax information (IES).
Article 59.º of the General Tax Law now states that the scope of the PTA collaboration with taxpayers additionally covers the disclosure in the Tax Authorities Website of said digital forms during the abovementioned period, which is of 90 days regarding 2018 and 2019.
If the PTA does not comply with the referred advance period, the deadline for the completion of the obligations is extended in the same number of days of the delay.