Fiscal

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

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