Oporto
Amendments to the Tax Incentives Statute
Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).
Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…
Social Security Convention between Portugal and Mozambique – Administrative Agreement
It was published today in the Official Gazette Notice no. 94/2018, with the Administrative Agreement executed between Portugal and Mozambique, related to Convention on Social Security executed between the Portuguese Republic and the…
On 29 July new European rules enter into force regarding posting of workers in the EU
On July 29, 2018, will enter into force the Directive (EU) 2018/957, of the European Parliament and of the Council, of 28 June 2018, amending Directive 96/71/EC, regarding the posting of workers in the framework of the provision of…
Amendments introduced to maritime work
It was published in the Official Gazette Law no. 29/2018, of July 16, transforming into national law Directive (UE) 2015/1794 of th European Parliament and of the Council, of October 6, 2015, and introducing amendments to seafarers’…
Social Security Convention between Portugal and the Philippines – Administrative Agreement
It was published today in the Official Gazette the Notice no. 84/2018 with the Administrative Agreement executed between Portugal and The Philippines, related to Convention on Social Security executed between the Portuguese Republic…
Stock option plans from companies of the technology sector may be exempt
Ministerial Order no. 195/2018, of July 5th, was officially published, which defines the concept of “companies of the technology sector”, for the purposes of the article 43.º-C of the Tax Incentives Statute ("EBF…
Amendments to social protection legal framework for unemployment, illness and parenthood
The Decree-law 53/2018, of July 2, 2018, entered into force and introduced several amendments in the legal framework for social protection in the event of unemployment, illness and parenthood.
Repeal of the tax benefit for film production
Decree-Law no. 45/2018, of June 19th, was officially published, which creates the Tourism and Cinema Endorsement Fund and repeals the tax benefit for film production set in article 59.º-F of the Statute of Tax Benefits and 92.º/2/h) of the…
Box 40 regularizations annex
Ministerial Order no. 166/2018, of June 8th, was officially published, which changes the filling instructions of box 40 regularizations annex of the VAT periodic statement.
Rental Electronic Receipt
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated rental electronic receipt) and its respective filling…
Financial and Tax Report obligation for multinational groups (Country-by-Country Report)
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…