Oporto
The reporting obligation on the establishments where invoices are issued has been suspended
We recall that this obligation has been implemented by the SIMPLEX+ Programme in article 34 of Decree-Law no. 28/2019, of 15 February. Initially this obligation had to be fulfilled until 30/06/2019, later extended to 30/06/2020 by Order no. 4/2019-…
COVID-19: The deadline for the delivery of the IES of 2019 was postponed to 15 September
The deadline for the delivery of the IES/DA of 2019 was again postponed, now from 7 August to 15 September of 2020, as disclosed by Order 259/2020.XXII, of 16 July, of the SEAF, being applicable, without any charges or penalties, to taxpayers:
COVID-19: The regulation on the Extraordinary Incentive for Business Regularization has been approved in Portugal
Ordinance no. 170-A/2020 of July 13th has been approved and regulates the attribution of financial support to companies during the returning phase of its employees to normal work provision and normalization of business activity.
COVID-19: New postponement in the fulfillment of VAT obligations in Portugal
The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be fulfilled without the application of any penalties:
Clarifications concerning the obligation to submit the transfer pricing documentation to the Portuguese Tax Authorities have been published
A set of clarifications was made available in the official website of the Portuguese Tax Authorities (“AT”) regarding the obligation to submit the transfer pricing file to which some taxpayers are subject (please check our…
COVID-19: New measures in Portugal related to simplified lay-offs and the extraordinary training plan
Two of the most important measures approved during the state of emergency were the simplified lay-offs and the extraordinary training plan. Changes have now been made to the simplified lay-off regime and other employment protection measures have…
Tax Measures of Supplementary Budget Bill for 2020 in Portugal
The Portuguese Government presented a Supplementary Budget Bill for 2020 that includes several tax measures. The Supplementary Budget Bill will now enter a phase of parliamentary discussion to arrive to a final text by 3 of July.
COVID-19: Exceptional measures in the area of Justice introduced by the PEES in Portugal
On June 4, 2020, through Resolution nº 41/2020, the Council of Ministers approved the Program for Economic and Social Stabilization (Programa de Estabilização Económica e Social) (“PEES”), with a time horizon up to the end…
COVID-19: Exceptional measures on employment and Social Security matters are introduced by the new SESP in Portugal
It was published in the official gazette the Ministers Council Resolution no. 41/2020, of 6 de June, approving the Social and Economic Stabilization Plan (SESP) that introduces a package of exceptional measures on economic and social matters.…
COVID-19: New de-confinement phase in Portugal introduces changes on work organization
It was published on the official gazette the Ministers Council Order no. 40-A/2020, of 29 May, extending the Calamity State under the COVID-19 pandemic and rules the new de-confinement phase in Portugal. Among other measures, it should be…
COVID-19: Return to a situation of (new) normality in the Portuguese Courts
On May 14, 2020, the Portuguese Parliament passed Law no. 16/2020, dated May 29, making the fourth amendment to Law no. 1-A/2020, dated March 19, determining various exceptional and temporary measures in response to the…
COVID-19: Economic Support Facility – Questions and Answers
In late March and early April, the European Commission ("EC") approved two state aid packages for Portugal, within the framework of Article 107 (3) (b) of the Treaty on the Functioning of the European Union (TFEU), namely decisions SA.…