Publications - Tax
Order no. 232/2017, of 22 June, of the Secretary of State for Fiscal Affairs was published, providing that the PTA shall make available on its website a form and instructions facilitating the channeling of VAT fund collected in non-profit fund-…
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…
Ordinance n.º 191/2017, of 16 June, was officially published which approves the new declaration form and respective filling instructions, known as Cross-border Transactions Declaration (“Modelo 38”), in order to comply with the…
Ruling no. 30191, of 8 June was disclosed on the Portuguese Tax Authorities’ website, clarifying that articles 13b, 31a and 31b of Council Implementing Regulation (EU) No 1042/2013, of 7 October which define the concept of…
On Wednesday, June 7, as scheduled, Paris saw the signing of the Multilateral Convention through which thousands of bilateral tax treaties will be modified. The Multilateral Convention was signed by 68 countries, and another 8 expressed their…
Order no. 212/2017, of 31 May, of the Secretary of State for Fiscal Affairs, was disclosed which extends the deadline for the submission of the Simplified Company Information (“IES”) from 15 July to 22 July 2017, without any additions or…
Ordinance no. 185/2017, of 1 June was officially published, regulating Decree-Law no. 19/2017, of 14 February, which implemented an electronic system for travelers' data reporting and respective purchases, in order to benefit from the…
Ordinance no. 180/2017, of 31 May, was officially published which approves the new statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)" and respective filling instructions, for complying with the obligation…
Decree-Law no. 53/2017, of 31 May was officially published, which amends the Vehicle Tax Code, dematerializing the declaratory formalities for all taxable persons.
Order no. 170/2017-XXI, of the Secretary of State of Fiscal Affairs, was disclosed extending again the deadline for the compliance of the obligation foreseen in article 121-A (4) of the CIT Code, for fiscal year 2016, from 31 May 2016 to 31 October…
Ministerial Order no. 169/2017, of 25 May, was officially published amending the instructions annexed to Ministerial Order no. 302-A/2016, of 2 December, which approved the framework and content to be used for complying with the obligations…
Law no. 22/2017, of 23 May, was officially published amending the Stamp Duty Code, clarifying that, under operations where payments are made by cards, foreseen in point 17.3.4. of the General Stamp Duty Table, the holders of the relevant economic…