Oporto
Amendments to the legal regime of social integration income (“RSI”)
Decree-Law no. 90/2007 was published today, in the Official Gazette, which introduces significant changes to the legal regime of social integration income ("RSI") aimed at dignifying this benefit and reinforcing its integrative and…
Convention on Social Security executed between the Portuguese Republic and the Republic of Mozambique
Today was published the Notice no. 102/2017, of 25th July, which made public that the formalities required in the Portuguese Republic and the Republic of Mozambique have been complied with for the entry into force of the Convention on…
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…
New legal framework for sports employment contract
Law no. 54/2017, of July 14, was published in the Official Gazette, establishing the new legal framework of the employment contract for sports practitioners and sports training, regulating as well the activity of the sports agents.
Extension of the scope of the legal regime aimed to detect and recognize the existence of an employment contract
Law no. 55/2017, of July 17, has been published today in the Official Gazette, broadening the scope of the law suit of 2013 aimed at recognizing the existence of a labor relationship. Today's law, introduces a second amendment to Law no. 107/…
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-…