Publications - Tax
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated rental electronic receipt) and its respective filling…
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…
Order no.º 132/2018 XXI, of 9 April, was disclosed in the Portuguese Tax Authorities' website, extending the deadline for delivery of the periodical income form "Modelo 22", regarding fiscal year 2017, from 31 May to 30 June 2018…
On March 21, 2018 the European Commission announced the submission of two legislative proposals to the European Council and the Parliament, with a view to ensuring the fair taxation of digital business activities in the EU.
Following the approval, by Ordinance no. 385-H/2017, of 29 December, of the new model forms of the Model 3 Declaration and respective filling instructions, to be used from 2018 and to declare the income received as from 2015, the Tax Authority…
An information note was published by the Tax and Customs Authority, which clarifies the conditions applicable to the reduction of the “PEC” related to the taxation period of 2018, provided for in Law no. 10-A/2017, of…
Ordinance no. 64/2018, of 5 March was published today, which approves the new declaration form and respective filling instructions called “Modelo 40 - Value of Payment Flows”, through which credit institutions, financial companies…
Last Saturday the new Extra-judicial Regime for Corporate Recovery ("RERE"), created by Law no. 8/2018, of 2 March, came into force. This initiative is inserted in a government’s program to promote investment and strengthen the…
Ruling no. 20198/2018, of 21 January, was disclosed, which contains information regarding the municipal surtax rates applicable in 2018, regarding the tax period of 2017.
Ordinance no. 58/2018, of 27 February, was officially published, amending Ordinance no. 302-D/2016, of 2 December, concerning the participating jurisdictions for purposes of the Common Reporting Standard (CRS) referred to in Article 2 (6) of…
Tax Portugal Newsletter - January 2018
Ordinance no. 40/2018, of 31 January, was officially published , which approves the new model for the monthly payments declaration ("DMR"), and corresponding filing instructions, to be submitted by employment entities regarding income…