Lisbon
Portugal - Tax benefits to forest management entities
Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.
Portugal - Double Tax Treaty entered into between Portugal and France
Notice no. 143/2017, of December 14th, was published, which reports the completion of domestic law procedures for the entry into force of the Protocol which modifies the Double Tax Treaty entered into between Portugal and France that establishes…
Portugal - Country-by-country reporting
Ministerial Order no. 367/2017, of December 11th, was officially published, which approves the declaration and respective filing instructions, designated «Communication of the Identification of the Declaring Entity – Financial and Fiscal…
Portugal - Tax identification of service providers of school meals supplies
Ministerial Order no. 368/2017, of December 11th, was officially published, defining the reporting procedures to Tax Authorities of the tax identification of service providers of school meals supplies, for the purpose of tax deduction in the PIT of…
Portugal - Circular-Letter – VAT in the hotel industry
Circular-Letter no. 30196, of December 05th, was disclosed, clarifying that Circular-Letter no. 102697, of 4 June 1991, relative to VAT guidelines that entities in the hotel industry must comply with, is revoked.
Portugal - Supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th
Decree-Law no. 141/2017, of November 14th, was officially published, establishing several supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th.
Portugal - ECJ ruling on weekly rest
The European Court of Justice (ECJ) in a decision published today, ruled, in an innovative manner, on the weekly rest (subject included in Directive 2003/88/EC), with special impact on shift work. The ECJ has decided that the mentioned…
Portugal - Regulation of the system of simplified cadastral information
Regulatory Decree no. 9-A/2017, of November 3rd, was officially published, regulating Law no. 78/2017, of August 17th, which establishes a system of simplified cadastral information, adopting measures for the immediate identification of land…
Portugal - Extension of the deadline set in article 121/4 of the CIT
Order no. 87/2017-A-XXI, was published in the Tax Authorities' website, determining the extension of the deadline established for compliance with the legal obligation set in article 121/4 of the CIT, with reference to 2016 tax period, from 31st…
Portugal - Updating on the monetary devaluation coefficients
Ministerial Order no. 326/2017, of October 30th, was officially published, which updates the monetary devaluation coefficients to be applied to the goods and rights disposed during the year 2017, whose value should be updated in accordance with…
Employer’s costs with medical committees and house inspections of illness
Ministerial Order no. 324/2017, of 27 October, established the charges to be bear by public employers with the analysis of employees' work disability, due to accident at work or natural illness, as follows:
Tax Authorities' Validation Seal (SVAT)
Declaration of Rectification n.º 36/2017, of October 25th, was officially published, amending Ministerial Order no. 293/2017, of October 2nd, which created the Tax Authorities' Validation Seal (SVAT) and defined the rules for its assignment…