Publications - Tax
Law no. 98/2017, of 24 August was officially published, entering into force on 25 August, which:
Law no. 92/2017, of 22 August was officially published, which adds Article 63 (E) to the General Tax Law (“GTL”) and amends Article 129 of the General Tax Infringements Regime ("RTIR"), banning payment or cash receipt in…
Law no. 85/2017, of 18 August was officially published, which:
Foi publicada em Diário da República a Portaria n.º 255/2017, de 14 de agosto, que procede à alteração da Portaria n.º 302-D/2016, de 2 de dezembro relativa às jurisdições participantes no Common Reporting Standard (CRS) a…
Ordinance no. 256/2017, of 14 August was officially published, regulating the annual publication by the Portuguese Tax Authorities in its website (“Portal das Finanças”) of the transfers and funds remittances to recipients located…
Decree-Law no. 84/2017, of 21 July was officially published, which simplifies the refund procedure of all or part of the VAT incurred by the Armed Forces, security forces and services, firefighters, "Santa Casa da Misericórdia de Lisboa…
Ordinance no. 221/2017, of 21 July was officially published, which approves the new models of the periodic VAT declaration and of Annex R, as well as the respective filling instructions and the new models of annexes for the regularizations of…
Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…
Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…
Notice no. 71/2017, of 5 July was officially published, confirming statements by the Embassy of the Kingdom of Bahrein in Riyadh and by the Embassy of Portugal in Riyadh, that the internal constitutional formalities have been fulfilled to…
Notice no. 68/2017, of 4 July was officially published, confirming statements by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam and by the Embassy of Portugal in Bangkok, that the internal constitutional formalities have…
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final…