Publications

Law 114/2017, of 29 December enacted the Portuguese Budget Law for 2018. 

Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal…

Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.

Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its…

Ministerial Order no. 384/2017, of December 28th, was officially published, which sets the addition rate over CO2 emissions, provided in article 92-A of the Excise Duty Code, in 6,85 euros/ton of CO2, and sets the value of the addition resulting…

Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I, corresponding to Model 55 and respective filing instructions, and annex II,…

Ministerial Order no. 383-B/2017, of December 21st, was officially published, which approves the list of cooperative jurisdictions referred on article 2.º/4, of Law no. 98/2017, of 24 August 2017, relative to the application, by non-EU…

Ministerial Order no. 380/2017, of december 19th, was published, which regulates the electronic proceeding of documents in the Administrative Courts, Tax Courts, Administrative Courts of Appeals and the Administrative Supreme Court.

Ministerial Order no. 379/2017, of December 19th, was officially published, which set in EUR 482,40 the mean value of construction per square meter, for the purpose of article 39.º of the Code of Municipal Tax on Immovable Property, to be…

Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.