Publications - Tax
Portugal: New measures of flexibilization of tax obligations compliance
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
Portugal: Communication of invoices and inventories and invoices issued in PDF: extension of deadlines in 2023
The Government approved, through Dispatch n.º 8/2022-XXIII, of 13 December, from the SEAF, a new flexibility of the tax calendar concerning the compliance in 2023 of certain tax obligations on invoicing, in particular regarding the…
Portugal: Rental support and VAT rate reduction on electricity supply
In the context of family support measures, Law no. 19/2022, of 10/21, approved a series of fiscal measures.
Portugal: Updating on the monetary devaluation indexes for 2022
The annually update of the monetary devaluation indexes was approved by Ordinance no. 253/2022, of 20 October, regarding the indexes to be applicable to the goods and rights transferred during 2022, whose value should be updated in accordance…
Top 10 Portugal Budget Takes 2023
On the 10th of October, the Portuguese Government presented the Budget Bill for 2023 to the Portuguese Parliament. The Bill is now under analysis and will be subject to discussion and submitted to approval in the upcoming weeks.
Portugal: New withholding tax rates applicable in Mainland as from 1 July 2022 were approved
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by…
Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications
The Government, through Decree-Law n.º 44/2022, of July 8, approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA).
Portugal: Postponement of the deadline to pay the VAT and to submit the transfer pricing file
The Portuguese Government, through Dispatch n.º 135/2022-XXIII, of July 6, clarifies and approves a series of measures, without the application of any additional charges or penalties.
Portugal: VAT obligations amended by the State Budget Law for 2022
Following the entry into force of the State Budget Law for 2022 (Law no. 1272022, of 27 June) on 28 June, we highlight the following changes on VAT matters.
Portugal: The new Large Taxpayers list was published
By Order 7048/2022, of 27 May, issued by the Portuguese Tax Authorities’ General Director, it was published the new list of taxpayers whose tax situation should be followed by the Unit of Large Taxpayers ("Unidade dos Grandes…
Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices
The Government approved, through Dispatch n.º 49/2022-XXIII, of May 24, the following measures.
Portugal: New contribution over disposable plastic and aluminium packages from meals ready to consume
This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.