Lisbon
Updating on the monetary devaluation indexes
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…
New IRS Model 39 Declaration for the reporting of income and withholding taxes at a flat
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…
Double Tax Treaty between Portugal and Montenegro
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese Republic and Montenegro to Avoid Double Taxation and Prevent Tax…
An admirable new world in international tax accounting: tax accounting 4.0?
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
Approved modifications to the Annual Accounting and Tax Return which simplifies its procedure
Decree-Law no.87/2018, of 31st October 2018, was officially published, that amends the Decree-Law no. 8/2017, 17th January 2018, related to the Annual Accounting and Tax Return (so-called “IES”).
Published the administrative agreement with proceedings to be observed on Social Security matters between Portugal and Cape Verde
It was published today in the Official Gazette Notice no. 135/2018, with the Administrative Agreement executed between Portugal and Cape Verde, related to Convention on Social Security executed between the Portuguese Republic and the Republic of…
Amendment of the “List of the Excluded Reportable Accounts” regarding the mandatory automatic exchange of tax information
Ministerial Order no. 282/2018, of October 19th, was officially published, which amends Ministerial Order no. 302-B/2016, of December 2nd, and approves the “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts…
Budget Proposals 19 - Poll Mode
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.
New Decree-law gives Companies the possibility to contribute to the Retirement Certificate Fund on behalf of their employees
Decree-Law no. 82/2018, 16th October was published in the official gazette, making possible that employers contribute to the Retirement Certificate Fund (“Fundo de Certificados de Reforma”) on behalf of their employees,…
Creation of judicial magistrates in Administrative and Tax Courts
Decree-Law no.81/2018, of October 15th, was officially published, which creates teams of judicial magistrates that have the mission to recover pending cases in administrative and tax jurisdictions and implement extraordinary measures to …
Early retirement pension free of cuts for long careers, initiated until the age of 16
Decree-Law no. 73/2018, of October 17, was published in the Official Gazette, extending the scope of the special regime for early access to retirement pension to the beneficiaries of Social Security general system, or civil servants social…
Compulsory requirement of having a complaints book in an electronic form in place
In accordance with Decree-Law n. º 74/2017, all suppliers of goods and services, who develop their activity in a fixed or permanent establishment or through digital means, are obliged since the 1st of July of the present year, to have a…