Publications - Tax
Top 10 Portugal Budget Takes 2023
On the 10th of October, the Portuguese Government presented the Budget Bill for 2023 to the Portuguese Parliament. The Bill is now under analysis and will be subject to discussion and submitted to approval in the upcoming weeks.
Portugal: New withholding tax rates applicable in Mainland as from 1 July 2022 were approved
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by…
Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications
The Government, through Decree-Law n.º 44/2022, of July 8, approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA).
Portugal: Postponement of the deadline to pay the VAT and to submit the transfer pricing file
The Portuguese Government, through Dispatch n.º 135/2022-XXIII, of July 6, clarifies and approves a series of measures, without the application of any additional charges or penalties.
Portugal: VAT obligations amended by the State Budget Law for 2022
Following the entry into force of the State Budget Law for 2022 (Law no. 1272022, of 27 June) on 28 June, we highlight the following changes on VAT matters.
Portugal: The new Large Taxpayers list was published
By Order 7048/2022, of 27 May, issued by the Portuguese Tax Authorities’ General Director, it was published the new list of taxpayers whose tax situation should be followed by the Unit of Large Taxpayers ("Unidade dos Grandes…
Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices
The Government approved, through Dispatch n.º 49/2022-XXIII, of May 24, the following measures.
Portugal: New contribution over disposable plastic and aluminium packages from meals ready to consume
This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.
Portugal: First special payment on account is waived
Corporate Income Tax taxpayers are waived from the first special payment on account (PEC) by Order 92/2022-XXII, of 14 March 2022, which had to made, when mandatory, by 31 March 2022 (when they have a tax period equal to the calendar year) or…
PIT withholding tax rates applicable in Madeira in 2022 were updated
Withholding tax rates applicable to employment income (category A) and pensions (category H) taxed within the scope of the Personal Income Tax, obtained by the resident taxpayers in the Autonomous Region of Madeira, during 2022, were approved by…
Portugal: Provisional measures of the Stamp Tax Monthly Declaration are extended
Order no. 33/2022-XXII, of 28 January, disclosed on the website of the Portuguese Tax Authority (PTA), determined the extension of two provisional measures related to the Stamp Tax Monthly Declaration (DMIS) adopted in previous Orders.
Approval and changes on the withholding tax rates applicable in 2022 in Portugal Mainland, Azores and Madeira
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Madeira, during 2022, were approved by Order no. 550/2021, 30 December, of Regional…