Fiscal

PIT Return Form 3 for 2021

Ordinance No. 8/2021 of January 7 was published, approving the form to comply with the reporting obligation provided for in Article 57(1) of the PIT...

11 January, 2021

VAT – Certification of Bad Debt

Order No. 452/2020 XXI of November 27, of the Secretary of State for Tax Affairs was published, which states that proof and certification of bad...

04 December, 2020

Amendment to the Measures Concerning COVID-19

Decree-Law No. 99/2020 of 22 November was published, amending the exceptional and temporary measures relating to the COVID-19 pandemic. From a tax standpoint, this decree determines...

24 November, 2020

Adjustment to the 2020 and 2021 Calendar of Tax Obligations

Order No. 437/2020-XXII, of 9 November, of the Deputy Secretary of State for Tax Affairs, was published, adjusting the schedule of tax obligations to be...

11 November, 2020

Deadline Extension in Periodic VAT Return

Order no. 330/2020-XXII, of 13 August, of the State Secretary of Tax Affairs was published, which determines that the periodic VAT return regarding July 2020...

21 August, 2020

New pension fund regime – a tax detail

Law no. 27/2020 (published last July 23rd) approves the new legal regime for the constitution and operation of Pension Funds and the respective management entities...

17 August, 2020

EA Brief: Invoice requirements – ATCUD and QR Code

Ordinance No. 195/2020, of August 13 was published, which establishes the requirements for creating the two-dimensional bar code (QR code) and the unique document code...

13 August, 2020

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