First mandatory submission of the Stamp Tax Monthly Return in February 2021
Tax Alert Portugal
We remind that, after the successive postponements of the implementation of this measure approved by the 2018 State Budget Law (Law no. 114/2017, of 29 December), the Monthly Stamp Tax Return (so-called "DMIS") will have to be mandatory submitted, for the first time, by 20 February 2021 regarding taxable events occurred in January.
This return was approved by Ministerial Order no. 339/2019, of 1 October, and must be submitted electronically by the respective taxpayers, even when they perform exempt transactions.
A single collection document is issued when Stamp Tax has to be paid by the taxpayer, no longer being paid together with the IRS and IRC withholdings tax payment slips.
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