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Oporto

  • Portugal: Update of the meal allowance amount

    Ordinance no. 280/2022, of November 18th was published in the Official Gazette (Diário da República), which updated the amount of the meal allowance due to Public Administration employees, from €4.77 to €5.20.

  • Portugal: Rental support and VAT rate reduction on electricity supply

    In the context of family support measures, Law no. 19/2022, of 10/21, approved a series of fiscal measures.

  • Top 10 Portugal Budget Takes 2023

    On the 10th of October, the Portuguese Government presented the Budget Bill for 2023 to the Portuguese Parliament. The Bill is now under analysis and will be subject to discussion and submitted to approval in the upcoming weeks. 

  • Amendments to the legal framework for the entry and stay of foreigners in national territory

    Law no.  18/2022, of August 25 was published in the Official Gazette, introducing changes to the legal framework of entry, stay, departure and removal of foreigners from national territory and introducing the necessary conditions for the…

  • Law clarifies on Social Security charges for employers that have dropped out of the “Extraordinary Incentive for Business Regularization”

    Published in the official gazette Rule no. 205/2022, of 11 August, clarifying the terms and conditions applicable to employers that dropped out of the “Extraordinary Incentive for Business Regularization” (introduced by …

  • Portugal: New withholding tax rates applicable in Mainland as from 1 July 2022 were approved

    New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by…

  • Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications

    The Government, through Decree-Law n.º 44/2022, of July 8, approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA).

  • Portugal: Postponement of the deadline to pay the VAT and to submit the transfer pricing file

    The Portuguese Government, through Dispatch n.º 135/2022-XXIII, of July 6, clarifies and approves a series of measures, without the application of any additional charges or penalties.

  • Portugal: VAT obligations amended by the State Budget Law for 2022

    Following the entry into force of the State Budget Law for 2022 (Law no. 1272022, of 27 June) on 28 June, we highlight the following changes on VAT matters.

  • Portugal: The General Regime for the Prevention of Corruption enters into force: is your company compliant? 6-step check-list

    With this regime’s entry into force, companies must implement new mechanisms towards the prevention of risks of corruption and related infringements. Companies have one year to finalize the full adaptation of their compliance programs or endow…

  • Portugal: The new Large Taxpayers list was published

    By Order 7048/2022, of 27 May, issued by the Portuguese Tax Authorities’ General Director, it was published the new list of taxpayers whose tax situation should be followed by the Unit of Large Taxpayers ("Unidade dos Grandes…

  • Portugal: Postponement of the deadline to submit the Modelo 22 return and extension of the exceptional recognition of PDF invoices

    The Government approved, through Dispatch n.º 49/2022-XXIII, of May 24, the following measures.