Oporto
The Portuguese Government approved, through Order of SEAF no. 437/2020.XXII and Circular letter no. 30227/2020, of 10 November, new deadlines extensions for the fulfillment of several tax obligations that we summarize in the table…
Following the declaration of state of emergency, decreed on November 6, 2020, the Decree No. 8/2020, of November 8, was published in the Official Gazette, regulating the implementation of the state of emergency declared by the President:
The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no.…
The date regarding taxpayers not established but registered for VAT in Portugal must start using certified invoicing software by the Tax Authority (“AT”) has been postponed from 1 January to 1 July 2021.
In the current situation, obtaining finance can be key for many startups, both to cover cash needs and to be able to implement new growth projects. Therefore, it is essential to identify the public or private aid which is available to entrepreneurs…
It has been published the Decree-Law n.º 79-A/2020, 1st October, under which the exceptional and transitory regime of work reorganization and minimization of risks of transmission of COVID-19 disease infection within labor relations…
The monetary devaluation indexes were approved by Ordinance no. 220/2020, of 21 September, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2020, whose value should be updated in…
The Portuguese Official Gazette (Diário da República) has published the Resolution of the Council of Ministers nº 70-A/2020 declaring the contingency situation throughout national mainland territory and ordering the adoption and, in…
The new model forms 21-RFI, 22-RFI, 23-RFI and 24-RFI, which are required for the application of international double taxation conventions, were approved by Dispatch No 8363/2020 of 31 August 2020.
The Government approved some legislative changes regarding SAF-T (PT) accounting file and reporting obligation on the establishments where invoices are issued through Decree-Law no. 48/2020, of 28 August. We highlight below the principal…
We outline below the exceptional measures that have successively been adopted to mitigate the effects of the Covid-19 pandemic in Portugal on payments on account and additional payments on account.