Oporto
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.
COVID-19: New VAT instalment payment scheme for the first half of 2021 in Portugal
The Portuguese Government approved, through Decree-Law 103-A/2020, of 15 December, a new regime for the payment of VAT, in three or six instalments, to be implemented during the first half of 2021.
Maintained the average construction value per square meter for 2021
Ministerial Order no. 289/2020, of 17 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax Code, to enter into force in 2021.
What changed in 2020 in VAT on intra-Community transactions
Since 1 January 2020 new rules on EU trade have become effective, some of them immediately implemented since that date, others transposed later by Law no. 49/2020, of 24 August, but with retroactive effects.
Portugal transposed into national law the European Directive regarding posting of workers in the framework of the provision of services
The Decree Law 101-E/2020, of 7th December, which entered into force on 8th December 2020, one day after it was published in the Official Gazette, transposed into national law the Directive (EU) 2018/957 of The European Parliament and of…
COVID-19: New extraordinary and temporary measures adopted in Portugal within the area of the recovery of companies suffering financial hardship or insolvency
Law nº 75/2020, published in the Official Gazette in November 27, 2020, and in force from November 28, 2020 to December 31, 2021, has established the following:
Approved the withholding tables applicable in 2021
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2021, were approved by Order no. º 11886-A/2020, of Secretary of State for…
Increase of work accident pensions
It was published in the official gazette the Ordinance no. 278/2020, of December 4, increasing the work accident pensions for 2020 in 0.7%.
COVID-19: Payment deferment of VAT and social contributions in Portugal
New extraordinary measures to mitigate the effects of the COVID-19 pandemic were approved by Decree Law 99/2020, of 22 November, including the deferment of the VAT payment for the third quarter of 2020 and the social contributions for November…
Extraordinary VAT exemption applicable in Portugal on the purchase of goods to combat COVID-19 extended until 30 April 2021
The Portuguese Government, through SEAF Order no. 450/2020.XXI, has again extended the VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods necessary to combat COVID-19 established in Article 2 of Law no. 13/2020,…
DAC 6 (cross-border arrangements) – notification of the intermediary to the taxpayer may be completed by 15 January 2021
The date by which the intermediaries (e.g. lawyers), subject to the obligation of the contractual secrecy or legal professional privilege, must notify taxpayers to comply with the obligation to report to the Tax Authority ("AT"), on cross-…
COVID-19: Temperature checks and diagnostic tests – new guidelines from the portuguese supervisory authority (CNPD)
On November 13, the Portuguese Data Protection Authority (Comissão Nacional de Proteção de Dados or CNPD) issued guidelines on the processing of health data regulated under Decree no. 8/2020, dated November 8, in particular, on the processing…