Lisbon
New framework for the PIT Return Form has been approved
Ministerial Order no. 34/2019, of January 28th, was officially published, which establishes the new framework of the Personal Income Tax Return Form (Modelo 3).
CNPD publishes model of record of processing activities
The National Data Protection Commission has published on its website a model of record of processing activities for controllers and a model for processors, in accordance with the requirements set forth in article 30 of the General Data…
SIGI – New vehicle in Portugal for real estate investment
10 main features of Portuguese REITs
IES – The new form of Annex R has been approved
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial,…
The IES and SAF-T (PT) accouting file submission and fulfillment have been updated
Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting…
The filling instructions of the monthly payment declaration have been updated
Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes…
It was approved the withholding taxes rates applicable in 2019
Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland…
Update of Indexing Reference for Social Support
It was published today in the official gazette the Ordinance no. 24/2019, of January 17, setting for the year of 2019, the indexing reference for social support in 435.76€.
It was delayed the adoption of the European model of electronic invoicing in public procurement
Decree-Law no. 123/2018, 28 December, was officially published, that amends the Decree-Law no. 111-B/2017, 31 August 2017, which modified the Public Contracts Code (“CCP”) in order to transpose the Directive 2014/55/EU of the European…
Increase of work accident pensions
It was published in the official gazette the Ordinance no. 23/2019, of January 17, increasing the work accident pensions for 2019 in 1.60 %.
IRC - New form Modelo 22 has been approved
Order no. 616/209, of 14 January of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective appendixes and filling instructions, as a result of the amendments…
Tax incentives to rental agreements have been approved
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.