Publications - Tax
Amendments to tax legislation have been approved
The amendments approved by Law no. 119/2019, of 18 September 2019, respects to different matters, in particular to Personal Income Tax (“PIT”), Corporate Income Tax (“CIT”) and VAT, as well as some tax procedures have…
Stamp Tax monthly declaration has been finally approved, to be submitted as from 2020
Ministerial Order no. 339/2019, of October 1st, was officially published, which approves the official form of the Stamp Tax Monthly Declaration and respective filing instructions.
It has been amended the transfer pricing regime and the transfer pricing file obligations
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the…
News regarding the IES of 2019 and the submission of SAFT-T (PT) accounting file
Entities which cease their activity until 31 July 2019 shall apply the model of 2018 for the IES of 2019 and the deadline to submit SAFT-T (PT) accounting file was extended until 31 May 2020
The deadline for the IES submission has been extended to 17 July 2019
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…
PTA clarifies some amendments introduced by the SIMPLEX + Program
Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the extension of some amendments introduced in the Portuguese VAT Code by the Decree-Law no. 28/2019, of 15 February, under the SIMPLEX + Program.
CIT - The PTA clarify the scope of the waiver of Special Payment on Account applicable in FY2019
Ruling no. 20208, of 18 March 2019, was disclosed by the Portuguese Tax Authorities (“PTA”), which clarifies the scope of the waiver of Special Payment on Account (“PEC”) foreseen in article 106 (11) (e) of the Portuguese…
SIMPLEX + program approves new invoicing rules
Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely,…
The deadline to execute the communications to be made under the Special Regime for Group Taxation (RETGS) ends in the end of March
Until the 31 March 2019, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means.
CIT - Special Payment on Account to be paid until the end of March
The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural…
It has been approved the Regime of communication of financial information of beneficiaries residing in Portugal
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of…
It was approved the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with…