Portuguese Law no. 32/2021, published on May 27, foresees an obligation for standard terms to be written in a font size not inferior to 11 or to 2,5 millimeters and with a line spacing not inferior to 1,15 in order to allow consumers to have effective knowledge of the terms they are agreeing to.
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (IRC) Code, to July 22th, 2021 (in line with the postponement of the submission of the IES/DA).
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31 December 2021, by Law no. 33/2021 of 28 May.
The exceptional compensation measure is applicable, throughout Continental Portugal, to all employers, regardless of their legal form (as well as individuals with one or more employees), corresponding to a one-off cash subsidy paid by IAPMEI - Agência para a Competitividade e Inovação, I. P. (IAPMEI, I. P.), or by the Instituto do Turismo de Portugal, I. P. (Turismo de Portugal, I. P.).