Publications - Tax
The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February…
The new guidelines (see here) contain novel elements stemming from conclusions reached in the context of the BEPS Project and work of the OECD/G20 Inclusive Framework.
The obligation to fill IES/DA statement through the prior submission of the SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, was postponed again for 2023 fiscal period and following, to be …
Following the withdrawal of the Proposal of State Budget Law for 2022, Law no. 99/2021, of December 31, was published determining that the following will remain in force in 2022 (effective on January 1, 2022):
These proposals, presented on December 22, 2021, have their respective origins in the work of the OECD and G20, for the implementation of a global minimum tax rate (known as Pillar 2) and in the communication on business taxation for the 21st…
Ministerial Order no. 310/2020, of 20 December, was officially published, which sets in EUR 512,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2022.
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Azores, during 2022, were approved by Order no. 12408-A/2021, of Secretary of State…
The value of the social support index (IAS) was updated by Ministerial Order no. 294/2021, of 13 December. Accordingly, the value of the IAS for 2022 will be EUR 443.20.
The Government approved, through Decree-Law 109-B/2021, the increase of the guaranteed minimum monthly wage (“RMMG”) from EUR 665 to EUR 705, to become effective from 1 January 2022 onwards.
On 26 November, the ministerial orders no. 267/2021 and no. 268/2021 have been published, reviewing the Advanced Pricing Agreements and the regulation of the transfer pricing regime and revoked, respectively, the ministerial…
Following the withdraw of the Proposal of the State Budget Law for 2022 (SBL 2022), the Portuguese Government has administratively approved some of the measures contained in that Bill by Order no. 351/2021-XXII, of 10 November, and …
The monetary devaluation indexes were approved by Ordinance no. 220/2021, of 22 October, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2021, whose value should be updated in accordance…