Oporto
Approval of the appropriation regime applicable to commercial pledges
On 26 June, the regime applicable to the appropriation of the pledged asset under a commercial pledge agreement was approved by Decree-Law no. 75/2017, of 26 June 2017.
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of San Marino
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…
GTL – Cross-border Transactions Declaration (“Modelo 38”)
Ordinance n.º 191/2017, of 16 June, was officially published which approves the new declaration form and respective filling instructions, known as Cross-border Transactions Declaration (“Modelo 38”), in order to comply with the…
New benefits regarding admission of employees
It was published today in the Official Gazette the Decree-Law No. 72/2017, of June 21st, establishing incentives in case of admission of persons looking for their first job and long-term and very long-term unemployed persons, through partial or…
VAT - Place of supply of services relating to immovable property
Ruling no. 30191, of 8 June was disclosed on the Portuguese Tax Authorities’ website, clarifying that articles 13b, 31a and 31b of Council Implementing Regulation (EU) No 1042/2013, of 7 October which define the concept of…
IES – New deadline
Order no. 212/2017, of 31 May, of the Secretary of State for Fiscal Affairs, was disclosed which extends the deadline for the submission of the Simplified Company Information (“IES”) from 15 July to 22 July 2017, without any additions or…
VAT - Regulation of the electronic system for travelers' data reporting
Ordinance no. 185/2017, of 1 June was officially published, regulating Decree-Law no. 19/2017, of 14 February, which implemented an electronic system for travelers' data reporting and respective purchases, in order to benefit from the…
PIT - New statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)"
Ordinance no. 180/2017, of 31 May, was officially published which approves the new statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)" and respective filling instructions, for complying with the obligation…
VT - Simplification of the Automotive Taxation System
Decree-Law no. 53/2017, of 31 May was officially published, which amends the Vehicle Tax Code, dematerializing the declaratory formalities for all taxable persons.
New rules regarding posting of workers
Law no. 29/2017, of May 30th, was published, transforming into national law the Directive 2014/67/EU of the European Parliament and of the Council, of May 15th, 2014, concerning the posting of workers in the framework of the provision of…
CIT - Country-by-Country Report
Order no. 170/2017-XXI, of the Secretary of State of Fiscal Affairs, was disclosed extending again the deadline for the compliance of the obligation foreseen in article 121-A (4) of the CIT Code, for fiscal year 2016, from 31 May 2016 to 31 October…
Regime de Comunicação de Informações Financeiras
Ministerial Order no. 169/2017, of 25 May, was officially published amending the instructions annexed to Ministerial Order no. 302-A/2016, of 2 December, which approved the framework and content to be used for complying with the obligations…