Publications - Tax
Portuguese Government regulates the 'IVAucher' programme
Following the approval of the 'IVAucher' program by the State Budget Law for 2021, which aims to support and stimulate the accommodation, culture and restaurant sectors, the Portuguese Government has finally defined, through …
Portugal: Reduction from 18% to 16% of the VAT rate in Azores
The Parliament of the Autonomous Region of Azores approved a generic reduction of 30% of the national personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT) rates through the Regional Legislative Decree no. 15-A/2021/A…
COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under…
COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.
Spain introduces DAC6 transposition regulations
Article by Juan Luis Zayas (partner) and Nicolás Cremades (principal associate) in Madrid ('ITR').
COVID-19: The VAT exemption applicable to domestic and intra-Community supplies of goods needed to combat the effects of the outbreak was extended from April to December
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31…
COVID-19: New tax deadlines extensions approved in Portugal
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
COVID-19: New deferral in Portugal on the payment of VAT and IRS and IRC withholding taxes
The Portuguese Government approved a new review to the deferral scheme foreseen for tax compliance obligations by Dispatch no. 90/2021-XXII, 16 March, which makes the tax calendar more flexible concerning the VAT payment due regarding January…
Option or changes to the tax group under the special regime for group taxation (RETGS)
Until the 31 March 2021, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means:
COVID-19: Portuguese invoices issued in PDF format used until June and February Monthly Remunerations Statement delivered by March 15
The Portuguese Government approved a new review of the flexibility scheme on tax obligations compliance through Dispatch n.º 72/2021-XXII, of 10 March.
The new return for reporting in 2021 the extraordinary contribution on SNS suppliers was approved (Modelo 56)
The new Model 56 statement was approved by Ordinance no. 50/2021, of 5 March, for the assessment and payment of the extraordinary contribution on suppliers of the National Health Service (“SNS”) of medical devices and medical devices for…
COVID-19: Flexibility on the payment of portuguese VAT due in December 2020 or in the last quarter of 2020 for SMEs, cultural activities, catering and accommodation services
The Portuguese Government approved, through Dispatch n.º 52/2021-XXII, of 25 February, a new review of the payment flexibility scheme for the payment of the VAT to the State, now assessed in December 2020 by the taxpayers under monthly…