Oporto
Deadline to inform the tax authorities about the establishments where invoices are issued was extended to 30/06/2020
As mentioned before, SIMPLEX+ Program created a new obligation of communication that VAT taxpayers have to comply, electronically, in order to inform the Portuguese tax authorities (“PTA”) about their establishments where invoices are…
Stamp Tax monthly declaration has been finally approved, to be submitted as from 2020
Ministerial Order no. 339/2019, of October 1st, was officially published, which approves the official form of the Stamp Tax Monthly Declaration and respective filing instructions.
Amendments to tax legislation have been approved
The amendments approved by Law no. 119/2019, of 18 September 2019, respects to different matters, in particular to Personal Income Tax (“PIT”), Corporate Income Tax (“CIT”) and VAT, as well as some tax procedures have…
It has been amended the transfer pricing regime and the transfer pricing file obligations
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the…
It was published the 15th amendment to the Labor Code and Contributory Code
Law no. 93/2019, of September 4, was published in Diário da República, which introduced changes to the Labor Code and its Regulation, as well as to the Code of Contributory Regimes of the Social Security Social Security System and its Regulation.
Employee´s rights are increased by the Parenting Protection Regime
Laws no. 90/2019 and 93/2019, of September 4, were published in Diário da República, which introduced the following amendments regarding the parenting protection regime:
Contingency measures have been adopted by the Portuguese Council of Ministers in the event of a no-deal Brexit
As already adopted by other EU member states, on 12 September 2019 contingency measures were approved by the Portuguese Council of Ministers and should be applied to credit institutions, investment companies and management entities with head office…
The new Securitisation Law implements the general framework for securitisation and the specific framework for STS (simple, transparent and standardised) securitisation
On the 28th of August 2019 the law implementing Regulation (EU) 2017/2402 of the European Parliament and of the Council, of 12 December 2017 (“Regulation”), laying down a general framework for securitisation and creating a specific…
Were published amendments to the Retirement Statute and created the New Early Retirement Scheme
The Decree-law no. 108/2019, of 13 August published in Diário da República introduced amendments to the Retirement Statute and created the new early retirement scheme.
The deadline for the IES submission has been extended to 17 July 2019
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…
The creation of the Contract-Generation measure introduces new incentives for hiring
On April 12, 2019 was published on Diário da República the Decree n. º 112-A/2019 that regulates the creation of the Contract-Generation measure (hereinafter “measure”), which consists on the assignment of…
New legal changes were introduced to the financial support program to promote employment
It was published today in the official gazette Ordinance no. 95/2019, of March 29, introducing amendments to the “Contrato-Emprego” Program (a public program to promote the employment in Portugal, with financial support to employers…