Publications - Tax
Ministerial Order no. 289/2020, of 17 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2021.
Since 1 January 2020 new rules on EU trade have become effective, some of them immediately implemented since that date, others transposed later by Law no. 49/2020, of 24 August, but with retroactive effects.
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2021, were approved by Order no. º 11886-A/2020, of Secretary of State for…
The Portuguese Government, through SEAF Order no. 450/2020.XXI, has again extended the VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods necessary to combat COVID-19 established in Article 2 of Law no. 13/2020,…
New extraordinary measures to mitigate the effects of the COVID-19 pandemic were approved by Decree Law 99/2020, of 22 November, including the deferment of the VAT payment for the third quarter of 2020 and the social contributions for November…
The date by which the intermediaries (e.g. lawyers), subject to the obligation of the contractual secrecy or legal professional privilege, must notify taxpayers to comply with the obligation to report to the Tax Authority ("AT"), on cross-…
The Portuguese Government approved, through Order of SEAF no. 437/2020.XXII and Circular letter no. 30227/2020, of 10 November, new deadlines extensions for the fulfillment of several tax obligations that we summarize in the table…
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…