Publications - Tax
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.
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…
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…
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code.
Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.
Ministerial Order no. 34/2019, of January 28th, was officially published, which establishes the new framework of the Personal Income Tax Return Form (Modelo 3).
10 main features of Portuguese REITs
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial,…
Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting…
Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes…
Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland…
Decree-Law no. 123/2018, 28 December, was officially published, that amends the Decree-Law no. 111-B/2017, 31 August 2017, which modified the Public Contracts Code (“CCP”) in order to transpose the Directive 2014/55/EU of the European…