Publications - Tax
An informative note was disclosed by the Portuguese Tax Authorities (“PTA”) regarding the monthly communication of invoice elements, which clarifies that this deadline is up to the 15th day of the following month regarding…
As announced in Order no. 254/2019.XXI, of 27 June, issued by the State Secretary for Tax Affairs, the Portuguese Tax Authorities (“PTA”) disclosed Ofício-Circulado no. 30213/2019, of 1 October, which contains some…
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…
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.
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…
On the 4th of September 2019, Law no. 97/2019 was published in Portugal’s Official Journal introducing the first amendment, approved under a parliament review, to the Real Estate Investment and Asset Management (SIGIs) regime,…
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
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…
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.
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…
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,…
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.