The new return for reporting in 2021 the extraordinary contribution on SNS suppliers was approved (Modelo 56)
Tax Alert Portugal
The new Model 56 statement was approved by Ordinance no. 50/2021, of 5 March, for the assessment and payment of the extraordinary contribution on suppliers of the National Health Service (“SNS”) of medical devices and medical devices for diagnosis in vitro and its accessories due in 2021 onwards.
We highlight that in 2021 the assessment and payment of this contribution should be made on a quarterly basis, and these obligations must be fulfilled in the month following the respective trimester.
The amount of the contribution to be paid in each quarter is provisionally calculated based on the final annual amount determined based on the acquisition data reported by the services of the SNS, within the scope of Dispatch no. 2945/2019, of 19 March, regarding the previous year.
If adjustments are required to be reported in the end of each year, the taxable person may deliver a final return to make the corresponding adjustments in April of the following year.
Research and development expenses certified by a statutory auditor are deductible at the value of the assessed contribution, to be included in the tax documentation file of the taxpayer, as well as the remaining supporting documentation used for the calculating of the contribution.
Finally, we recall that the contribution due in 2020 must be paid through Model 56 statement approved by Ordinance no. 283/2020, of 10 December, to be submitted in April 2021.
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