Publications - Tax
Royal Decree-Law 19/2020 states that the three-month time period for preparing financial statements and other documents required by law will start to run from June 1, 2020, and reduces the time period for approving financial statements to two months…
As announced by the Portuguese Government, Law no. 13/2020, of 7 May, was finally published, which came into force on the day after its publication and provides for the temporary application of the following VAT measures:
As we have been following, the Portuguese Government has approved several successive exceptional measures to mitigate the effects of the COVID-19 pandemic in Portugal.
Pandemic has entered the world’s daily vocabulary in the most dramatic and unexpected way. As the severity of the situation worsens, a growing number of legislative initiatives attempt to address the needs of citizens and society in the face…
In the context of the extraordinary measures adopted to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy, the Portuguese Government decided to extend the deadline to submit the VAT periodic return of February from 10 to 17…
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and…
The Monthly Stamp Tax Declaration (“DMIS”), as well as assessment and payment obligations, are subject to changes within the scope of the implementation of extraordinary and urgent measures in response to the epidemiological situation…
Form “Modelo 30” was updated by Ordinance no. 78/2020, of 20 March in order to allow the fulfillment of the international commitments assumed by Portugal regarding administrative cooperation in the field of taxation.
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary…
The Portuguese Government presented a set of measures in order to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy at the extraordinary meeting of the Standing Committee on Social Concertation (CPCS).
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2020, were approved by Order no. 785/2020, of Secretary of State for Fiscal…
The Secretary of State for Fiscal Affairs has established, through Order No. 14/2020-XXII, that no penalties will be applied to the submission with errors of the Stamp Tax Monthly Declaration ("DMIS") in the first half of 2020,…