Lisbon
Ruling no. 20208, of 18 March 2019, was disclosed by the Portuguese Tax Authorities (“PTA”), which clarifies the scope of the waiver of Special Payment on Account (“PEC”) foreseen in article 106 (11) (e) of the Portuguese…
Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely,…
The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural…
Until the 31 March 2019, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means.
Recent amendments to the urban lease regime set forth limitations as regards duration and extension of commercial leases, as well as on termination by the lessor, bringing back a higher level of regulation to the rental market with the objective of…
Ordinance no. 71/2019, of February 28, was published, establishing the amounts of the extraordinary supplement for pensions of disability and old age of the Social Security system.
Ordinance no. 70/2019, dated February 27, was published in the official gazette, amending the Professional Internships’ Measure (approved by Ordinance n.º 131/2017, dated of April 7). This Ordinance establishes new rules regarding the…
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of…
It was published today the Regional Legislative Decree no. 1/2019/M, approving the increase of the minimum monthly wage in the Autonomous Region of Madeira.
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with…
Ordinance no. 50/2019, of February 8, was published today in the Official Gazette, foreseeing the age to accede the regular retirement pension in the Portuguese general social security system for 2020.
Ordinance no. 49/2019, of February 8, was published today in the official gazette, foreseeing the coefficient values to be used to update the annual remuneration to be considered for the purposes of determining the reference remuneration that serves…