Oporto
We recall that this obligation has been implemented by the SIMPLEX+ Programme in article 34 of Decree-Law no. 28/2019, of 15 February. Initially this obligation had to be fulfilled until 30/06/2019, later extended to 30/06/2020 by Order no. 4/2019-…
The deadline for the delivery of the IES/DA of 2019 was again postponed, now from 7 August to 15 September of 2020, as disclosed by Order 259/2020.XXII, of 16 July, of the SEAF, being applicable, without any charges or penalties, to taxpayers:
Ordinance no. 170-A/2020 of July 13th has been approved and regulates the attribution of financial support to companies during the returning phase of its employees to normal work provision and normalization of business activity.
A set of clarifications was made available in the official website of the Portuguese Tax Authorities (“AT”) regarding the obligation to submit the transfer pricing file to which some taxpayers are subject (please check our…
The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be fulfilled without the application of any penalties:
Two of the most important measures approved during the state of emergency were the simplified lay-offs and the extraordinary training plan. Changes have now been made to the simplified lay-off regime and other employment protection measures have…
The Portuguese Government presented a Supplementary Budget Bill for 2020 that includes several tax measures. The Supplementary Budget Bill will now enter a phase of parliamentary discussion to arrive to a final text by 3 of July.
On June 4, 2020, through Resolution nº 41/2020, the Council of Ministers approved the Program for Economic and Social Stabilization (Programa de Estabilização Económica e Social) (“PEES”), with a time horizon up to the end…
It was published in the official gazette the Ministers Council Resolution no. 41/2020, of 6 de June, approving the Social and Economic Stabilization Plan (SESP) that introduces a package of exceptional measures on economic and social matters.…
It was published on the official gazette the Ministers Council Order no. 40-A/2020, of 29 May, extending the Calamity State under the COVID-19 pandemic and rules the new de-confinement phase in Portugal. Among other measures, it should be…
On May 14, 2020, the Portuguese Parliament passed Law no. 16/2020, dated May 29, making the fourth amendment to Law no. 1-A/2020, dated March 19, determining various exceptional and temporary measures in response to the…
In late March and early April, the European Commission ("EC") approved two state aid packages for Portugal, within the framework of Article 107 (3) (b) of the Treaty on the Functioning of the European Union (TFEU), namely decisions SA.…