Publications - Tax
Amendments to tax codes
Law no. 85/2017, of 18 August was officially published, which:
CRS – List of participating jurisdictions
Foi publicada em Diário da República a Portaria n.º 255/2017, de 14 de agosto, que procede à alteração da Portaria n.º 302-D/2016, de 2 de dezembro relativa às jurisdições participantes no Common Reporting Standard (CRS) a…
"LGT" - Offshore transfers
Ordinance no. 256/2017, of 14 August was officially published, regulating the annual publication by the Portuguese Tax Authorities in its website (“Portal das Finanças”) of the transfers and funds remittances to recipients located…
VAT - Total or partial refund of VAT
Decree-Law no. 84/2017, of 21 July was officially published, which simplifies the refund procedure of all or part of the VAT incurred by the Armed Forces, security forces and services, firefighters, "Santa Casa da Misericórdia de Lisboa…
VAT - New models of the periodic declaration for import
Ordinance no. 221/2017, of 21 July was officially published, which approves the new models of the periodic VAT declaration and of Annex R, as well as the respective filling instructions and the new models of annexes for the regularizations of…
VAT – Import of goods
Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Sultanate of Oman
Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Kingdom of Bahrein
Notice no. 71/2017, of 5 July was officially published, confirming statements by the Embassy of the Kingdom of Bahrein in Riyadh and by the Embassy of Portugal in Riyadh, that the internal constitutional formalities have been fulfilled to…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Socialist Republic of Vietnam
Notice no. 68/2017, of 4 July was officially published, confirming statements by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam and by the Embassy of Portugal in Bangkok, that the internal constitutional formalities have…
“CPPT” – Offsetting of tax debts with non-tax credits
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final…
VAT - Non-profit initiatives to support fire victims
Order no. 232/2017, of 22 June, of the Secretary of State for Fiscal Affairs was published, providing that the PTA shall make available on its website a form and instructions facilitating the channeling of VAT fund collected in non-profit fund-…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of San Marino
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…