Secondment of Staff by a Parent Company is Subject to VAT
In a striking (at least for the Portuguese VAT regime) decision of 11 March 2020, in the judgement C-94/19, the European Court of Justice ruled...
23 April, 2020
Fiscal
TAX Updates: DMR/VAT
Monthly Statement of Remuneration (DMR) – Filling in instructions Decree no. 88-A/2020, of 6 April, was published, establishing the procedures to be followed on the filling...
09 April, 2020
Approval of the Official Template of the Monthly Stamp Duty Declaration
On October 1st, Ordinance No. 339/2019 was published, approving the official model of the Monthly Stamp Duty Declaration and the respective instructions for filling it...
09 October, 2019
Extension of Deadline for Submission of the Annual Return (IES/DA)
Was published the Order No. 271/2019 which, as a consequence of the recent amendments to Decree-Law no. 8/2007, of 17 January, established the following: The...
08 July, 2019
CIT – Extension of Deadline for Submission of the Annual Corporate Income Tax Return (“Modelo 22”)
The Secretary of State for Tax Affairs issued the Order no. 217/2019.XXI of 21 May, which extended the deadline for the submission of the annual...
22 May, 2019
Obligation to Declare Deposit or Securities Accounts in Non-Resident Financial Institutions (Revolut)
According to Circular Letter no. 20211, the Portuguese Tax Authorities informed accordingly: With regard to the type of accounts to be declared, the law expressly...
24 April, 2019
CIT – Special payment on account exemption
On the 18th of March, the Portuguese Tax Authorities (“ATA”), through ruling no. 20208, clarified the changes introduced by the State Budget Law for 2019...
26 March, 2019
MLI Approval
The Multilateral Convention - MLI - was approved by the Portuguese Council of Ministers on March 21st, according to item 9 of the attached communication: 9....
22 March, 2019
Invoice Processing and Tax Archive Rules
The Decree-Law 28/2019, of 15 February, was published aiming to consolidate the legislation regarding the processing of invoices and other tax relevant documents, as well...
19 February, 2019
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