DFK Reporting | Accountability has begun
The responsibility for accountability rests with the executive body of the companies. More than a legal obligation, accountability is an important management tool that fulfills the objective of getting to know the performance of the previous year better, in order to take...
DFK 2-20 | Tax Benefits – 2023 IRC deduction – SIFIDE and RFAI
A DFK 20-2 session took place on February 20th, an online event that features a presentation of around 20 minutes and a brief summary of around 2 minutes with the main topics on the same subject. There are a set of tax benefits that can still...
DFK Reporting | Accountability has begun
The responsibility for accountability rests with the executive body of the companies. More than a legal obligation, accountability is an important management tool that fulfills the objective of getting to know the performance of the previous year better, in order to take...
Tax Benefits 2023 – Companies
The end of another economic year is approaching. It is time, therefore, to ensure that any tax benefits applicable to the economic reality of each company can be taken advantage of and reflected in income tax estimates for 2023. Therefore,...
DFK 2-20 | Tax Benefits – IRC deductions for 2023 – February 20, 2024
It is with great pleasure that DFK organizes another session of DFK 2-20, an online event that features a presentation of around 20 minutes and a brief summary of around 2 minutes with the main topics on the same subject. The next session takes place on the 20th of...
TAX BENEFITS – IRC DEDUCTIONS FROM 2023 (to be paid by May 2024)
The tax benefits available for the 2023 financial year can still be taken advantage of, including: SIFIDE - Tax Incentive System in Business RTD This incentive allows you to recover up to 82,5% of the costs of activities that may qualify as...
TAX ALERT 1 | IRS withholding tables for 2024 – Continente
Order No. 13288-E/2023 was published approving the IRS withholding tables applicable to income from dependent work and pensions earned by residents on the Mainland during the year 2024. This Order takes effect from the 1st of January...
TAX ALERT 13 | State Budget for 2024
Law no. 29/2023, which approves the State Budget for 82, was published today, December 2023, 2024, in the Official Gazette. The Law comes into force on January 1, 2024. [This document has purely informative nature and does not dispense with the analysis of...
Grants & Incentives Alert | NOTICE PT 2030 – Research & Business Development
Opened a notice for investments in industrial research and experimental development activities, stimulating their economic valorization and the promotion of innovation, with a support rate of up to 80% non-repayable. Applications are open for the following...
DFK Grants & Incentives Alert | PRR Industry 4.0 Notice
A PRR Industry 4.0 notice was opened which provides for a non-refundable support rate of 85% in the case of Micro and Small companies, or 75% in the case of SMEs (receiving a maximum incentive of €200.000, which means a maximum investment of €240.000 to €270.000, depending on...
TAX ALERT 12 | Guaranteed minimum monthly salary for 2024
Decree-Law No. 107/2023, of November 17, was approved, which determines the increase in the national minimum wage to 820 euros from January 1, 2024, in compliance with the commitments made by the Government with social partners under the Agreement of...
TAX ALERT 11 | Update of currency devaluation coefficients for 2023
Ordinance No. 340/2023 was published, which provides for the annual updating of currency devaluation coefficients, for the purposes of monetary correction of the acquisition values of certain goods and rights. The coefficients now published are applicable in the calculation...
TAX ALERT 10 | “More Housing” Package – Tax changes
Law No. 6/56 was published on October 2023th, which makes several legislative changes in the area of housing – the so-called “More Housing” package. This legislation introduces many relevant tax changes, which include, among others: -...
Manuel Lázaro Brito – a life of availability and dedication
It is with deep sadness that DFK Portugal shares the sad news of the death of Manuel Brito, Partner and Founder of DFK Portugal, on September 1st. DFK Portugal thanks Manuel Brito for his role in the organization's history – since the founding of ...
TAX ALERT 9 | New tax regime for share plans
Law No. 21/2023, of May 25, was published, which, among other aspects, establishes the regime applicable to startups and scaleups and changes the IRS taxation rules for share plans created for the benefit of workers. Among the main news...
TAX ALERT 8 | IRC - Extension of the deadline for delivery of the Modelo 22 declaration
Dispatch n.º 148/2023-XXIII, from SEAF, which extends the deadline for delivery of the IRC Model 22 of 2022 declaration and respective payment until June 6, 2023, without any additions or penalties. The same Dispatch also provides that taxable persons of...
TAX ALERT 7 | Changes to withholding tax tables – Mainland – 2nd half of 2023
Dispatch n.º 4930/2023, from SEAF, was published, approving alterations to the IRS withholding tax tables, applicable to income from dependent work and pensions earned by mainland residents, to be in force in the second half of 2023, reducing by one ...
TAX ALERT 6 | Changes to withholding tax tables – Continente
Dispatch n.º 4732-A/2023, from SEAF, was published, approving alterations to the IRS withholding tables, applicable to dependent employment income and pensions earned by mainland residents. This Order will take effect from the 1st of May...
TAX ALERT 5 | Meal subsidy update
Ordinance No. 107-A/2023, of April 18, was published, which fixes the update of the amount of the meal subsidy to Public Administration workers to 6 euros. This new update assumes particular fiscal relevance not only in Public Administration, but...
TAX ALERT 4 | Transitional exemption from VAT (rate 0%)
Transitional exemption from VAT (0% rate) on products in the essential food basket products from the healthy essential food basket,...
DFK | LIVE BREAKFAST BRIEFING WITH BNFIX & DFK PORTUGAL
It is with great pleasure that DFK Portugal joins BNFIX (member firm of DFK International in Spain) to organize an online event on relevant tax aspects for companies with investments in Portugal and Spain. So, we leave you the invitation and the link to...
Registration Request for Assistance – Productive Innovation
The Registration of Request for Aid from Productive Innovation can be used by the respective beneficiary(ies) for the purposes of defining the start of the project, within the scope of the tenders to be launched, thus considering the condition provided for in Article 6th, nº2, of...
DFK Reporting | Accountability has begun
The responsibility for accountability rests with the executive body of the companies. More than a legal obligation, accountability is an important management tool that fulfills the objective of getting to know the performance of the previous year better, in order to take...
TAX ALERT 3 | IRS - Postponement of the deadline for communications
IRS - Postponement of deadline for communications Dispatch no. 51/2023-XXIII of the Secretary of State for Tax Affairs was published, which postpones, until February 27, 2023, some deadlines for relevant communications for IRS and which would end on the 15th of...
TAX ALERT 2 | IRC - Surcharge Rates - Fiscal period 2022
Municipal Surcharge Rates levied on taxable income for the 2022 fiscal period Circulated Official Letter No. [This one...
TAX ALERT 1 | IRS withholding tax tables for the first half of 2023 – Mainland Portugal
Dispatch No. 1296-B/2023 was published, approving the IRS withholding tax tables, applicable to dependent employment income and pensions earned by residents of the Mainland during the first half of 2023. This Dispatch takes effect. ..
Consolidate + Tourism Line
Tourist companies that have resorted to credit lines promoted by Banco Português de Fomento as COVID-19 support measures can apply for the Consolidar + Turismo Line to meet cash needs. Applications open on the 1st...
TAX ALERT 21 | FLEXIBILITY OF TAX OBLIGATIONS
Decree-Law n.º 85/2022, of December 21, was published, which introduces measures to ease various reporting, payment and invoicing obligations and simplifies tax obligations arising from the sale of surplus electricity produced to the grid. .
DFK | Approval of 12 Portugal 2030 Programs
Yesterday, the 12 Portugal 2030 Programs were approved that will mobilize, throughout this decade, a total of 23 billion euros for projects aimed at the development of the country, a development based on companies and the economy, on people, on... .
TAX ALERT 20 | FLEXIBILITY OF FISCAL OBLIGATIONS - Communication of invoices and inventories
Order No. 8/2022-XXIII, of December 13, 2022, from the Secretary of State for Tax Affairs, which makes some tax obligations related to invoices and inventories more flexible. The Diploma provides that the obligation to communicate...
TAX ALERT 19 | Withholding tax tables (Continent)-1st Sem. 2023
5-A/2022, from the Office of the Minister of Finance, was published on 14043 December 2022, approving the withholding tax tables applicable to income from dependent work and pensions earned by holders resident on the mainland for...
TAX ALERT 18 | Meal subsidy update
Ordinance No. 280/2022, of November 18, was published, which fixes the update of the meal subsidy to Public Administration workers, in the amount of €5,20, with effect from October 1, 2022. that the amount of the meal subsidy...
TAX ALERT 17 | Flexibilization measures in compliance with tax obligations
Orders n.º 317/2022 and n.º 318/2022, from the Assistant Secretary of State and Tax Affairs (SEAAF), which provide for flexibility measures in the fulfillment of tax obligations for taxable persons qualified as cooperatives or as micro ,...
PRR | Support for the Decarbonization of Industry
Companies in the Extractive and Manufacturing Industries are eligible for non-refundable Incentives - with fees that vary depending on the projects and expenses - under the Notice of Support for the Decarbonization of Industry, which aims to contribute to the...
Proposal OE 2023: Tax regime for income derived from crypto-assets
Crypto assets are digital representations of values or rights that can be transferred and stored electronically. Although they can be used to make payments, as the value of crypto-assets fluctuates a lot, they are mainly used as...
TAX ALERT 16 | Update of currency devaluation coefficients for 2022
Ordinance No. 253/2022 was published today, with the update of the currency devaluation coefficients to be applied to assets and rights sold during the year 2022. The coefficients now published are applicable to the calculation of capital gains and losses ...
OE 2023 Proposal: Main tax changes
On October 10, the State Budget Law Proposal for 2023 was presented. The document provides for relevant tax changes, which include changes in the levels of the IRS, the creation of a tax framework for cryptoassets, changes in the rules of...
TAX ALERT 15 | VAT on contribution on single-use packaging
The Tributary and Customs Authority (AT) released new FAQs regarding the VAT rates to be applied to the contribution on single-use packaging. It is, therefore, the understanding of AT that the intermediate VAT rate (currently 13%) is applicable to the contribution on...
DFK 2-20 | Tax Incentive to Recovery
A session of DFK 6-2 took place on the 20th of July, an online event that has a presentation of about 20 minutes and a brief summary of about 2 minutes with the main topics on the same subject. The session on July 6th at 10 am was dedicated to the theme of...
Internationalization via E-commerce
Is your SME preparing its digital internationalization strategy? The Internationalize 2030 Program supports the acceleration of Portuguese exports Expenses for “New Exporters” can range from €10.000 to €25.000 Expenses for “More Markets” can range from...
TAX ALERT 14 | Changes to withholding tables - Rectification
8564-A/2022, which approves the changes to the withholding tables in force for the mainland in 2022, was published inaccurately, namely in tables iii - dependent work, married two holders, the same was republished...
TAX ALERT 13 | Changes to withholding tables
Changes to the withholding tables, which are in force for the mainland in 2022, in relation to income from work paid or made available from July 1, 2022. Dispatch No. 8564-A was published /2022, from the Secretary of...
TAX ALERT 12 | Adjustment of the tax calendar - VAT and Transfer Pricing
135/2022 XXIII, by the Assistant Secretary of State for Tax Affairs (SEAAF), of 6 July, which provides for the adjustment of the 2022 tax calendar, in the following terms: VAT...
We are Recruiting Auditors
The DFK team is growing and that's why we're looking for people looking for new ways. New ways to create value, grow, build, and work. At DFK we offer proximity, between teams and with customers, a high degree of autonomy in order to achieve...
TAX ALERT 11 | Contribution on single-use packaging
Contribution on single-use packaging The Circular Letter No. 35.170 of July 1, 2022 was published by the Tax and Customs Authority (AT), with instructions on the procedures for applying the new contribution on single-use packaging...
DFK 2-20 | Tax Incentive to Recovery
On the 6th of July at 10 am, another session of DFK 2-20 will take place, an online event that has a presentation of about 20 minutes and a brief summary of about 2 minutes with the main topics on the same subject. The session on July 6th at 10 am...
TAX ALERT 10 | State Budget for 2022
2022/12, of 2022 June 27, which approves the State Budget for 2022, was published in the Diário da República. The Law enters into force on the day following its publication, without prejudice to specific provisions regarding...
Support Gas Program
The Apoiar Gás Program (see here) is aimed at companies in the Manufacturing Industry sector, which is intensive in energy consumption. Through this program, you can receive 30% support for the increase in the cost of Gas Units acquired in February and March 2022,...
TAX ALERT 9 | Measures to ease tax obligations: Model 22 IRC and FAT pdf
Measures to make compliance with tax obligations more flexible Extending the deadline for complying with declarative obligations – Model 22 of the IRC Dispatch No. May...
TAX ALERT | SGPS - Inventory of capital shares (year 2021)
All SGPS must communicate the inventory of their share capital, included in the financial investments included in the last approved balance sheet and the beginning and end of the functions of the holders of their governing bodies. This communication to the General Inspectorate of Finance -...
DFK 2-20 Tax Benefits
It is with great pleasure that DFK launches a new information and knowledge format for companies, the DFK 2-20. These are online events that feature a presentation of about 20 minutes on topics of importance to organizations and whose themes can touch...
State Budget 2022
11/04/2022 - 2022 State Budget On December 31, 2021, the 2022 State Budget Law was published, which came into force on January 1. See here for an information sheet with important notes to consider.
AskDFK Incentive Office
With the aim of helping entrepreneurs to accelerate access to community funds, DFK launched the Incentive Consultation, a biweekly section in digital format in which, in a one-hour session, summary information is given on the main programs...
Submission of Applications – BANCO FOMENTO – Production Support Line
Applications are underway to support companies in the manufacturing, transport and storage sectors to face the additional working capital needs resulting from the rise in raw material and energy costs, and the disruption...
TAX ALERT 8 | IRC - Suspension of Special Payment on Account (PEC)
Suspension of Special Payment on Account – Taxable Persons of IRC Dispatch no. Special Payment on Account (PEC),...
Announcement of the Opening of the Applications Submission Period - Agricultural Exploration
Applications are underway to support investments in agricultural holdings that are in Vulnerable Territories, according to Decree 301/2020 of 24 December attached. The total eligible cost, calculated in the analysis, must be greater than or equal to...
Approval of the Portugal 2030 Partnership Agreement
According to a statement of March 03, 2022, the partnership agreement on Portugal 2030 was approved by the Council of Ministers, which provides for the transfer of 23 billion euros of community funds to Portugal by 2029. .
Presentation of Applications Investment – Energy Efficiency in Service Buildings
Presentation of Investment Applications TC-C13-i03 – Energy Efficiency in Service Buildings - N.º 01/C13-i03/2022 Applications are currently being made for legal and natural persons, owners of commercial and service buildings in the private sector...
TAX ALERT 7 | New withholding tables effective March 1, 2022
IRS – New withholding tax tables for the Azores and Mainland Portugal come into force as of March 1, 2022 On February 23, 2022, Orders No. 2390-A/2022 and No. 2390 were published -B/2022, from the Assistant Secretary of State and Affairs...
Applications Open Creative Europe Program
Applications for the Creative Europe Program are ongoing. If you are an Organization of the Cultural and Creative Sector, there may be calls for the implementation of your projects. Here you will find a summary with information about the nature of supported projects, types of...
OPENING OF APPLICATION SUBMISSION-Installation of Photovoltaic Panels
ANNOUNCEMENT OF OPENING THE PERIOD FOR SUBMISSION OF CANDIDATURES No. 13 / Operation 3.2.2 / 2022 SMALL INVESTMENTS IN AGRICULTURAL EXPLORATION - Installation of Photovoltaic Panels - Next Generation Applications are underway to support investments in...
TAX ALERT 6 | Monthly Declaration of Stamp Duty (DMIS) - Temporary measures
Monthly Stamp Duty Declaration (DMIS) – Temporary measures Dispatch no. of the year 33 the content of Order no.
Compensation Measures for the Increase in the Guaranteed Minimum Monthly Remuneration (RMMG)
This support is aimed at all employers based in mainland Portugal, regardless of their legal form, as well as individuals with one or more full-time employees on 31 December 2021, with the amount gives...
The 10 Best Practices in Project Management Incentive Systems of Portugal 2020
The allocation of Portugal 2020 support complies with rules and procedures that must be complied with, so that companies are confident about the eligibility of their investments after the projects are approved. The experience in this matter allowed IAPMEI to...
TAX ALERT 5 | IRC - Surcharge Rates - Fiscal period 2021
2021/20237, of January 2022, 27, which approves the municipal surcharge rates for collection in 2022 levied on taxable income for the 2022 tax period. IRC do...
National Production Support Program (PAPN) – Industry (Divisions 05 to 33 of CAE) – Algarve Region
Applications are underway for the PAPN in which the purpose of this Program is to create an instrument to directly support productive business investment and will have as its objectives, to stimulate national production, with a focus on the industrial sector and the reduction of...
TAX ALERT 4 | Postponement of the deadline for reporting inventories for 2021
2021/28-XXII, by the Assistant Secretary of State for Tax Affairs, of 2022 January 25, was published, which, taking into economic activity,...
TAX ALERT 3 | Rectification and republication of the IRS withholding tables for 2022 – Continente
The Declaration of Rectification No. 56-B/2022, of January 24, was published, which rectifies Order No. 11943-A/2021, of December 2, 2021, and republishes the withholding tables on income from dependent work and pensions received by holders...
Sustainable Employment Commitment Measure - Ordinance No. 38/2022 of 17 January
The ordinance of a new incentive for the permanent hiring of unemployed and young people was published, which can reach 11.168 euros per worker. The Sustainable Employment Commitment is presented as an exceptional and transitory measure and consists of a...
Decarbonization of Industry - No. 02/C11-i01/2022
NOTICE OF THE OPENING OF INVESTMENT CONTEST - TC-C11-i01 – Decarbonization of Industry - N.º 02/C11-i01/2022 Applications to support the Decarbonization of Industry are ongoing. This support is part of a set of measures that aim to contribute to the objective of...
Treasury Support Line for Micro and Small Tourism Companies - COVID 19
Applications are ongoing for Micro and Small Enterprises, with electronic certification on the IAPMEI, IP portal. Support is refundable, however without associated remunerative interest. Companies must have eligible CAE's from the Tourism sector, as can be seen...
Tax Alert 2 | Current account between taxpayers and the State
Law No. 3/2022, of 4 January, was published, establishing the regime for the extinction of tax benefits by offsetting with tax credits, at the taxpayer's initiative, which includes withholding taxes, autonomous taxation and the respective.. .
Tax Alert 1 | Extension of extraordinary contributions and other fiscal measures to 2022
Law No. 99/2021, of December 31, was published, which extends the validity during 2022 of the following extraordinary contributions: Contribution on the banking sector; Additional solidarity on the banking sector; Extraordinary contribution on...
Tax Alert 15 | Telework - Fiscal framework for compensation for expenses necessary to carry out the work
Law 83.º/2021, of 6 December, was published, altering the teleworking regime, changing the Labor Code, approved by Law no. 7/2009, of 12 February. In this context, it is foreseen that the compensation to be awarded by the employer for...
Tax Alert 14 | Withholding Income Tax Tables for 2022
Order No. 11943-A/2021 was published, approving the new IRS withholding tables, applicable to income from dependent employment and pensions earned by residents of the Mainland. [This document is for informational purposes only and does not exempt the...
Tax Alert 13 | Review of transfer pricing regulation
Ordinance No. 268/2021, of November 26, was published, which revises the transfer pricing regulation. This revision follows the changes already introduced in article 63 of the IRC Code, with regard, namely, to the scope of...
Tax Alert 12 | Adjustment of the fiscal calendar and other flexible measures in complying with tax obligations
Dispatch 351-2021 XXII, of the Assistant Secretary of State and of Fiscal Affairs (SEAAF), of November 10, was released, which provides for the adjustment of the 2021/2022 fiscal calendar and other measures of flexibility in the fulfillment of fiscal obligations, in the following...
Tax Alert 11 | Exemption from Stamp Duty on restructuring or refinancing operations on default credit
Stamp Duty Exemption on credit restructuring or refinancing operations in arrears Law No. 70/2021, of November 4, was published in Diário da República, which establishes an exemption from Stamp Duty on the use of credit and installments in...
Adapt Tourism Program
Normative Dispatch No. 24/2021 was published, establishing the support mechanism for the recovery of business activity, called the Adaptar Tourism Program. The Adaptar Turismo Program aims to support micro, small and medium-sized tourism companies in their efforts to...
Helpline for Economic Recovery: Resume
Following the presentation by the Minister of State, Economy and Digital Transition, Pedro Siza Vieira, of measures for economic recovery and business capitalization, after an "unprecedented economic downturn" caused by the pandemic, it was now...
PRR | C03-i01 New Generation of Equipment and Social Responses – Acquisition of Electric Vehicles
Notice - N.º 01/C03-i01/2021 The deadline for applications to Component 16 of the Recovery and Resilience Plan will run from September 2021, 30 to October 2021, 03 | C03-i01 New Generation of Equipment and Social Responses – Vehicle Acquisition...
Treasury Support Line for Micro and Small Businesses
Treasury Support Line for Micro and Small Enterprises Until December 31, 2021, the deadline for applications to the Treasury Support Line for Micro and Small Enterprises (MPE) is running. Treasury Support Line for MPE Objective: To support...
Tax Alert 10 | Readjustment of the fiscal calendar - 2nd Semester 2021
Extension of VAT deadlines and issuance of PDF invoices. Dispatch_n.º 260/2021-XXII, of the Assistant Secretary of State and of Fiscal Affairs (SEAAF), of 27 July, was published, which determines the following: IVA Periodic declarations of IVA, under the regime...
Ready to capitalize on your company?
Government creates Capitalization and Resilience Fund of 1.300 million euros for the capitalization of Companies On July 8, 2021, the Government approved the creation of a Capitalization and Resilience Fund of 1.300 million euros, within the scope of the Recovery Plan and... .
Support for economic recovery | "Resume" and "Reinforce"
On June 13, the Minister of State, Economy and Digital Transition, Pedro Siza Vieira, presented the measures for economic recovery and business capitalization, after an "unprecedented economic downturn" caused by the pandemic. In this...
Tax Alert 09 | Flexibility measures in complying with tax obligations
Monthly Stamp Duty Declaration (DMIS) Dispatch no. 224/XXII of the Assistant Secretary of State for Fiscal Affairs (SEAAF), of 8 July, which extended the application of the previous Dispatch no. /XXII, thus establishing that the Declarations...
Tax Alert 08 | Flexibility measures in complying with tax obligations
Extension of deadlines for compliance with reporting obligations - Model 22 of the IRC and IES The Dispatch_SEAAF_240_2021_XXII, of the Assistant Secretary of State and for Tax Affairs (SEAAF), of 15 July, was published, which provides for another extension of deadlines in the...
Tax Alert 07 | Waiver of payments on account of IRC
Waiver of first and second payments on account for SMEs and cooperatives Dispatch no. 6564/2021, of the Assistant Secretary of State for Tax Affairs (SEAAF), of June 30, was published, which provides for the extension of the waiver of realization of...
Tax Alert 05 | Flexibility measures in complying with tax obligations
Extension of deadlines for compliance with tax obligations Dispatch 191/2021 XXII, by the Assistant Secretary of State for Tax Affairs (SEAAF), of June 15, was published, which provides for another extension of deadlines for compliance with tax obligations, without. ..
Tax Alert 06 | Change in the VAT rate in the Azores
Clarifications on the application of the new rate, applicable from 1 July As usual when changing VAT rates, the Tax Authority issued clarifications on the implementation of this change – Official Letter No. 30237, of...
What is the impact of the end of moratoria on your business?
Many companies were heavily affected by the Covid 19 pandemic and survived with state support, including moratoriums. The end is approaching and another 4 months of moratorium extensions have been granted, until the end of 2021. To avoid bankruptcies and a...
Treasury Support Line for Micro and Small Businesses
Treasury Support Line for Micro and Small Enterprises Following the announcement made by the government of the launch of new instruments to support companies, legislation referring to the Support Line for...
reCenter Culture – New agency for investment in the Portuguese cultural sector
Try Design and DFK. The new agency for investment in the Portuguese cultural sector The new agency for investment in the national Culture sector, reCenter Culture, a partner in the recovery of the country's economy and social sustainability, intends to contribute...
Support to Productive Innovation – Portugal 2020
Support for Productive Innovation - Portugal 2020 Prior registration of the tender Community funds normally only finance investments that start after the application date. There is a mechanism for the prior registration of a request for assistance that allows companies, in a...
Post-pandemic: is your business ready?
Post-pandemic: is your business ready? The COVID 19 pandemic forced immediate responses in terms of health and triggered a crisis in economic activity with unprecedented impacts and serious economic and social consequences on a global scale. The measures...
Tax Alert 04 | Flexibility measures in complying with tax obligations
Measures to flexibilize the fulfillment of tax obligations Extension of deadlines for compliance with reporting obligations and payment of taxes, as well as the acceptance of invoices in PDF Order 133-2021 XXII, by the Assistant Secretary of State and...
Portugal Tourism Helpline
THE SUPPORT LINE FOR THE QUALIFICATION OF THE OFFER In 2021, Turismo de Portugal, in partnership with the banking system, renews and reinforces by 300 million euros the Support Line for the Qualification of the Offer, a financial instrument to support companies in the supply sector. tourism....
Main tax benefits 2020 – 2021
Main tax benefits in IRC for 2020 and 2021 Do you know the main tax benefits available to your company? DFK has prepared a summary of the main benefits that can reduce the IRC burden on your company. Consult and contact us for...
CML – Support to Lisbon's economy within the scope of #lisboaprotege
The Chamber of Lisbon extended the program to support the economy of Lisbon within the scope of #lisboaprotege: The program to support the economy and culture has applications open until 31 March, with support being awarded on a first-come, first-served basis. Attached are some...
Tax Alert 03 | Flexibility measures in complying with tax obligations
Measures to flexibilize compliance with tax obligations Extension of deadlines for compliance with reporting obligations and payment of taxes Dispatch no. .
Tax Alert 02 | VAT regularization on doubtful debts
VAT regularization on doubtful debts The changes include the extension of the deadline for the submission of a request for prior authorization in cases of certification by a certified accountant. .
We are recruiting!
DFK intends to strengthen the team in Lisbon, hiring a consultant for its Tax Consulting division, with a minimum experience of 2 years in the area (elimination factor). Send your Curriculum Vitae through our website, indicating the reference TAX-Lx, or...
New SNC Financial Reporting Model
DFK has at its disposal the new SNC Financial Reporting Model updated to 2020. The purpose of this document is to guide the preparation of the Reports & Accounts of your company, whether it is a micro-entity or a larger entity. Subscribe to...
Practical Summary New Measures Support Companies
Measures Support for Companies Based on the published diploma updating support for companies and employment, created within the scope of the COVID-19 disease pandemic, and following the latest measures taken with the new state of emergency, we provide a summary...
Support Measures Resulting from New Confinement
Support Measures Arising from New Confinement – 1st Semester 2021 The Government published yesterday the new measures to support the economy and employment, resulting from the new confinement. Consult here the official document with the support in force.
Tax Alert 07 | Model 58
Model 58 - Communication of Tax Relevant Mechanisms Ordinance No. 304/2020, of December 29, was published, which approves the declaration “Model 58” for the fulfillment of the reporting obligation to the Tax and Customs Authority (AT ) From...
Communication Inventories
Reporting your company's inventory The deadline for reporting your company's inventory for the 2020 tax period is approaching. If your company has organized accounting and is a natural or legal person with registered office or...
COVID19 Support Measures – 2021st half XNUMX
08/01/2021 - Support Measures Resulting from the COVID-19 Pandemic - 1st Semester 2021 On December 30, 2020, the diploma updating the support for companies and employment, created within the scope of the COVID-19 disease pandemic, was published. The diploma takes effect from 10...
State Budget 2021
06/01/2021 - State Budget 2021 On December 31, 2020, the State Budget Law for 2021 was published, which entered into force on January 1st. Based on the published document, DFK updates in this information note the summary of the main...
Happy Holidays | Christmas Greetings | Happy Christmas
We inform our partners that DFK will be closed on December 24th. Please note that DFK will be closed December 24, 2020
Deferment - Quarterly VAT and Social Security
Postponement of the term of quarterly VAT and Social Security Contributions Deferral of quarterly VAT payment Decree-Law No. 99/2020 was published yesterday, which establishes that in the current month of November 2020, the obligation to pay VAT quarterly,...
Extraordinary CML Support
CML launched extraordinary support to companies linked to commerce and restaurants. Following the worsening of COVID 19's contagion conditions, and the economic and social impact of the new traffic restriction measures, the City Council of...
Business Incentives
The Government launched two new measures to support companies: - National Production Support Program; - Financing Line - Apoiar.pt You can consult and know in more detail the information and applicable conditions, accessing the links above. DFK provides all...
"Budget beyond Expense"
in Eco Opinion by Augusto Paulino , DFK Tax Partner, "Budget beyond Expenditure" “It is true that the stability of the tax system can be good news, but perhaps not when we are in a context of extremely high tax burden and lack of. ..
Tax Alert 01 | ATCUD Code Postponement
The obligation to include the QR Code on invoices and other relevant documents is maintained as of January 1, 2021. Single document code postponed to 2022 Dispatch No. 412/2020.XXII, of October 23, was published of the Assistant Secretary of State of the...
Extraordinary Support for the Progressive Resume of Activity
28/10/2020 - The government published the new measures with regard to extraordinary support for the recovery. It applies to private employers, including those in the social sector, who have been affected by the COVID-19 disease pandemic and who find themselves,...
2021 State Budget under Review
17/10/2020 - 2021 State Budget Proposal under Analysis by Augusto Paulino , Tax Advisor In Dinheiro Vivo “With regard to tax measures, companies have been forgotten” Augusto Paulino, tax consultant, head of Tax and partner of the DFK Group analyze the...
2021 State Budget Proposal
On October 12th, the State Budget proposal for 2021 was delivered to the Assembly of the Republic. Based on the proposal presented, DFK seeks to summarize in this information note the main planned fiscal changes. This information will be updated...
Extension of the SAF-T Billing and DMR Communication
12/10/2020- Extension of the Communication of the SAF-T of Billing and DMR The Assistant Secretary of State and of Fiscal Affairs (SEAAF), António Mendonça Mendes, determined, through order 386/2020-XXII, the extension of the communication of the SAF-T of invoicing through...
Postponement of the deadline for submission of the periodic declaration
24/08/2020 - Postponement of the deadline for the delivery of the periodic declaration of the monthly regime of July By Dispatch no. 330/2020-XXII, of 13 August, which was disclosed today on the Finance Portal, the deadline was extended for the submission of periodic VAT returns,...
Change Facilities
07/09/2020 - DFK Moves - New Installations It is with great satisfaction that we announce an important milestone for DFK Portugal, namely the merger and strategic alliance between DFK Portugal and Grupo Your, also active in auditing services. ..
Lay-off - Clipping
07/08/2020 - In Dinheiro Vivo - Companies have until August 31 to define deferred payments to SS In Eco SAPO - Entrepreneurs reject "new lay-off" and anticipate mass redundancies In Jornal Económico - Support for the resumption of activity: Security Social Direct...
Fiscal Measures to Support Micro and SMEs
22/07/2020 - TAX MEASURES TO SUPPORT MICRO AND SMES It is expected the publication in "Diário da República" of various tax measures to support micro, small and medium enterprises, which come into force on the day following their publication and are in force until the end of the year in which...
Applicable Legislation - COVID-19 Support
21/07/2020 - Summary Applicable legislation • Decree-Law nº 10-A/2020, of 13.3/ Establishes exceptional and temporary measures regarding the epidemiological situation of the new Coronavirus - COVID 19 • Decree-Law nº 10-G/2020, of 26.3 Establish an exceptional measure and...
Postponement of deadlines for Tax Obligations
17/07/2020 - The government extended the deadline for the delivery of the Simplified Business Information (IES) declaration until September 15th. The deadline for submission of the IES had already been extended until August 7, but a new order from the Secretary of State for Affairs...
Extraordinary Incentive for Business Activity
16/07/2020 - EXTRAORDINARY INCENTIVE TO STANDARDIZATION OF BUSINESS ACTIVITY Ordinance No. 14-A/2020, Diário da República No. 170/2020, 134nd Supplement, Series entered into force on July 2020, 2 I, of 13.07.2020, which regulates the Extraordinary Incentive to...
Government to launch new credit line
07/07/2020 - Government to launch new credit line worth one billion euros to support micro and small businesses According to Jornal Económico, "The measure was announced by the Minister of State, Economy and Digital Transition, Pedro Siza Vieira, and it must be...
DGERT and ACT clarify on Vacations taken during the "lay-off" period
06/07/2020 - DGERT and ACT clarify that it is possible to take vacations during lay-off and there can be no cuts in the subsidy "This regime does not prevent the duration and enjoyment of the vacation period, clarify DGERT and ACT Workers covered by this regime have...
VAT new submission deadlines
26/06/2020 - New deadlines for submission and payment of periodic declarations. Last June 24th, the order No. 229/2020-XXII, of the Secretary of State for Fiscal Affairs, was released, which set new deadlines for correction of declarations...
Talks JE – Audit, what a future.
26/06/2020 -The audit and review of accounts are going through numerous challenges in this new context in which we live created by Covid-19. Watch here the DFK interview on the future of Auditing and Chartered Accounts Review
TALKS: Audit and Account Review
25/06/2020 - Watch today at 15 pm. This economic crisis that will result from the pandemic, although with unknown effects, will have direct and indirect impacts on the auditors' own processes. What challenges and trends will mark the area going forward? Let's go...
TALKS JE : Auditing and Reviewing Accounts
25/06/2020 - This economic crisis that will result from the pandemic, although with unknown effects, will have direct and indirect impacts on the auditors' own processes. What challenges and trends will mark the area going forward? Let's watch a revolution...
Rethinking Methods in the Future of Auditing
19/06/2020 - What challenges and trends will mark the profession of auditor and auditor in the near future? Mandatory confinement imposed by Covid-19 disrupted most professions around the world, and auditing was no exception. In mid-March to...
Moratoriums - Deadline until June 30
17/06/2020 - According to the newspaper "Sol", Bank customers have until June 30 to adhere to the public moratorium that suspends the payment of loan installments until March 31, 2021. The warning was given by Banco de Portugal . However, whoever has...
New Extraordinary Investment Tax Credit (CFEI II)
17/06/2020 - According to Jornal Económico news, the super tax credit “benefits more small and medium-sized companies than large ones”. The Minister of Finance assured today in Parliament that the new Extraordinary Investment Tax Credit (CFEI II), provided for in the...
SAF-T of Accounting nicknamed "Big Brother Fiscal"
16/06/2020 - According to Jornal Eco, the CNPD sees flaws in the solution that aims to limit the transmission of sensitive data to the tax authorities. The National Data Protection Commission (CNPD) sees flaws in the solution aimed at preventing the Tax and Customs Authority (AT) from receiving data...
Change Specific Regulation in the Domain of Competitiveness and Internationalization
17/06/2020 - Ordinance no. 140/2020, of June 15, was published, which makes the eighth amendment to the Specific Regulation of the Domain of Competitiveness and Internationalization (“RECI”), attached to Ordinance no. 57- A/2015, of February 27th. Consult here the...
New Financial Incentive Plan - PEES
04/06/2020 - Economic and Social Stabilization Plan (PEES) With a recession forecast for 2020 of at least 6,9%, the Government yesterday presented the Economic and Social Stabilization Plan (PEES) which aims to stabilize the country in the post lockdown. PEES presents...
Social Security with Form for Companies who want to give up Lay-Off
30/05/2020 - Social Security provides a form for companies that want to give up the Lay-Off. Withdrawal can cover the entire application, that is, from the beginning, or apply only from the date indicated by the employer. Continue reading...
AT - Tax benefits for families and businesses in the interior
05/2020 | Interior Tax Guide - Tax benefits for families and companies In order to respond to demographic challenges and contribute to the reduction of inequalities and regional asymmetries, the Government adopts an integrated strategy for the enhancement of territories...
Adapt Program - Covid 19
15/05/2020 | COVID 19 - ADAPTAR PROGRAM Type of Projects: Support companies in the effort to adapt and invest in their establishments, adjusting the methods of work organization and relationship with customers and suppliers to the new conditions of...
IRS Model 3 - Annex F - property income
We alert you to the changes made by AT, in filling out Annex F of the IRS model 3 declaration. These changes are particularly related to the reduced rates regime, approved by Law No. 3/2019, of 9 January. Considering that the...
10 Measures to Accelerate Your Company's Liquidity
Tip #3 | 11.05. 2020 | 10 Measures to accelerate your company's liquidity Exceptional times demand exceptional measures, namely in the capacity to plan based on alternative scenarios, depending on the uncertainty that characterizes the current times. For the...
Economic recession. What to expect?
11/05/2020 | Historical Recession of the World Economy and of course the Portuguese Economy. What to expect? After the IMF, the European Commission presented last week the economic forecasts for the European Union and the Eurozone. The scale of the recession in...
Welcome DFK News
We live in exceptional times characterized by enormous uncertainty, and it is certain that, in addition to the health crisis caused by the Covid-19 disease, we may have to face, in economic terms, a major recession, probably the biggest of our lives, with very consequences...
National economy falls 6,8% this year but recovers 5,8% in 2021, predicts European Commission
06.05.2020 | National economy drops 6,8% this year but recovers 5,8% in 2021, predicts European Commission Economic projections from the European Commission point to a contraction of the Portuguese Gross Domestic Product of 6,8% in 2020, which will be followed by an expansion of 5,8% in 2021....
Government launches up to 80% non-refundable support for micro-enterprises
06/05/2020 | Government launches non-refundable support of up to 80% for micro-enterprises Following the announcement of the prime minister on May 2, 2020, the Government announced a package of incentives aimed at micro-enterprises (< 10 workers) for...
Procedures for fractional payments
File for consultation with clarifications on the procedures to be adopted. We make available a file with explanatory notes, issued by the Government, on measures to make the payment of taxes and social contributions more flexible. This file is important,...