New Model 37 Declaration and the Respective Filling Instructions

New Model 37 Declaration and the Respective Filling Instructions

The ordiance no. 276/2021 of November 30th approves the Model 37 Declaration and respective instructions for filling out, to be used by the entities referred to in no. 1 of article 127 of the IRS Code.

It is important to bear in mind the following obligations:

  • The Model 37 Declaration is mandatorily delivered by electronic data transmission;
  • For the electronic use of data, the entities must:
    • register through the Portal das Finanças, unless they already have a password;
    • have a file with the characteristics and structure of information; and
    • send it according to the procedures indicated in www.portaldasfinancas.gov.pt
  • The declaration is considered to have been submitted on the date it is submitted, and any errors can be corrected within 30 days. In case the detected errors are not corrected, the declaration is considered without effect.

 

This ordinance comes into force on January, 1 of 2020.

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