Publications - Tax
COVID-19: European Commission extends and adds flexibility to temporary framework for authorization of state aid
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and…
The submission of the Monthly Stamp Tax Declaration becomes mandatory only in 2021
The Monthly Stamp Tax Declaration (“DMIS”), as well as assessment and payment obligations, are subject to changes within the scope of the implementation of extraordinary and urgent measures in response to the epidemiological situation…
Form "Model 30" was updated
Form “Modelo 30” was updated by Ordinance no. 78/2020, of 20 March in order to allow the fulfillment of the international commitments assumed by Portugal regarding administrative cooperation in the field of taxation.
COVID-19: European Commission adopts temporary framework to authorize State aid
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary…
COVID-19: Portuguese Government postpones tax obligations and exempts employers from social security contributions
The Portuguese Government presented a set of measures in order to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy at the extraordinary meeting of the Standing Committee on Social Concertation (CPCS).
The withholding taxes rates applicable in 2020 were approved
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2020, were approved by Order no. 785/2020, of Secretary of State for Fiscal…
The submission with errors of the Stamp Duty Monthly Declaration in the first half of 2020 will not be subject to penalties
The Secretary of State for Fiscal Affairs has established, through Order No. 14/2020-XXII, that no penalties will be applied to the submission with errors of the Stamp Tax Monthly Declaration ("DMIS") in the first half of 2020,…
The Agreement on Mutual Administrative Assistance and Cooperation in Tax Matters between Portugal and Angola entered into force on 20 February 2019
Is informed that the Agreement between the Portuguese Republic and the Republic of Angola on Mutual Administrative Assistance and Cooperation in Fiscal Matters, signed in Luanda on 18 September 2018, entered into force on past 20 February 2019,…
IMI - The average value of construction has been updated
The average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax (IMI) Code, to enter into force in 2020, maintains the amount effective in 2019 of EUR 492.00, as was officially published by…
The tax obligations which the deadline will end until 31 December can be fulfilled until 2 January 2020
Order no. 74/2019-XXII, was published in the Tax Authorities' website, determining that the taxpayers may comply with the tax obligations by 2 January 2020 regarding tax’s payments or ancillary obligations which the deadline ends on 31…
Inventories to be reported as regards 2019 must be made still using the file approved by Ministerial Order no. 2/2015
The file approved by Ministerial Order no. 126/2019, 2 of May, to be used to report annual inventories to the Portuguese Tax Authorities (“PTA”), only enters into force as regards 2020’s inventories, to be communicated by 31…
The deadline to submit the Stamp Tax monthly declaration of January and February of 2020 was extended to 20 April 2020
Following the publication of the Ministerial Order no. 339/2019, 1 October, which approved the new Stamp Tax monthly declaration (“DMIS”) and corresponding filing instructions such as provided in article 52- A of the Stamp Tax Code…