Oporto
COVID-19: new tax deadlines prorogations in Portugal
The Portuguese Government approved, through Order of SEAF no. 43/2021-XXII, of 15 February and Circular Letter no. 30232, of 17 February 2021, new deadlines extensions for the fulfillment of several tax obligations, without the application of any…
Monthly Stamp Tax Returns submitted with errors may be replaced until the end of June 2021 with no penalties
Considering that the Monthly Stamp Tax Return ("DMIS") became fully operational at the beginning of 2021 and that some doubts still persist that may condition its correct submission, the Portuguese Tax Authority ("AT") has…
Municipal surtax rates applicable to 2020 taxable income were disclosed
Municipal surtax rates were disclosed through Circular Letter no. 20229/2021, of 16 February, to be paid in 2021, due on the taxable income to be determined in regards to the 2020 fiscal period.
COVID-19: Portuguese inventory communication postponed to 28 February 2021
The obligation to communicate inventories to the Portuguese Tax Authority was postponed from 31 January to 28 February 2021 by Dispatch no. 25/2021-XXII, of 28 January.
First mandatory submission of the Stamp Tax Monthly Return in February 2021
We remind that, after the successive postponements of the implementation of this measure approved by the 2018 State Budget Law (Law no. 114/2017, of 29 December), the Monthly Stamp Tax Return (so-called "DMIS") will have to be mandatory…
E-Privacy Regulation: Council of the European Union reaches a compromise agreement on the text that will succeed the E-privacy Directive
The Council of the European Union announced yesterday in a press release that Member States have agreed at negotiating a mandate for the revision of the rules on the protection of privacy and confidentiality in the use of electronic communications…
COVID-19: Return of the regime for the suspension of procedural periods and proceedings in Portugal
As a result of the exceptional worsening of the COVID-19 pandemic currently in Portugal, the Portuguese Parliament, at the proposal of the Government, approved Law No 4-B/2021, dated February 1, determining a set of exceptional, temporary and…
COVID-19: Changes to the rules on Portuguese advertising commercial practices with price reductions during the State of Emergency
Following Decree No. 3-A/2021 of 14 January which regulates the state of emergency decreed by the Portuguese President and in order to respond to the movement of people that was observed during the first days of the new confinement, the…
New measures within the State of Emergency and amendments to the support granted to companies in Portugal
As advanced by the Portuguese Government and in order to face the new demands of a general confinement, several legal diplomas were approved and published which resulted in (i) changes to supports already in force, and (ii) the introduction of new…
Minimum monthly wage increases to € 665 from January 1, 2021, onwards
It was published in the official gazette the Decree-Law no. 109-A/2020, of 31 December, ruling the increase of the minimum monthly wage to € 665,00, with effects from January 1, 2021, onwards.
Portugal: QR Code and IES with previous SAF-T filling postponed to 2022
The State Budget Law for 2021 (Law 75-B/2020, of 31 December) just published confirms the already announced:
DAC 6 – Form approved (Model 58)
The form (Model 58) to comply with the report obligation to the Portuguese Tax Authority (AT) of the so-called "arrangements" was finally approved by Ministerial Order no. 304/2020, of 29 December.