Publications - Tax
The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no.…
The date regarding taxpayers not established but registered for VAT in Portugal must start using certified invoicing software by the Tax Authority (“AT”) has been postponed from 1 January to 1 July 2021.
The monetary devaluation indexes were approved by Ordinance no. 220/2020, of 21 September, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2020, whose value should be updated in…
The new model forms 21-RFI, 22-RFI, 23-RFI and 24-RFI, which are required for the application of international double taxation conventions, were approved by Dispatch No 8363/2020 of 31 August 2020.
The Government approved some legislative changes regarding SAF-T (PT) accounting file and reporting obligation on the establishments where invoices are issued through Decree-Law no. 48/2020, of 28 August. We highlight below the principal…
In order to mitigate the effects of the Covid-19 pandemic, the Portuguese Government approved, by Law no. 29/2020 of 31 July, three more fiscal measures to support micro, small and medium-sized enterprises
We outline below the exceptional measures that have successively been adopted to mitigate the effects of the Covid-19 pandemic in Portugal on payments on account and additional payments on account.
We recall that this obligation has been implemented by the SIMPLEX+ Programme in article 34 of Decree-Law no. 28/2019, of 15 February. Initially this obligation had to be fulfilled until 30/06/2019, later extended to 30/06/2020 by Order no. 4/2019-…
The deadline for the delivery of the IES/DA of 2019 was again postponed, now from 7 August to 15 September of 2020, as disclosed by Order 259/2020.XXII, of 16 July, of the SEAF, being applicable, without any charges or penalties, to taxpayers:
The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be fulfilled without the application of any penalties:
A set of clarifications was made available in the official website of the Portuguese Tax Authorities (“AT”) regarding the obligation to submit the transfer pricing file to which some taxpayers are subject (please check our…