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 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...
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...
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...
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 -...
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),...
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...
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.
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...
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...
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...
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...
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...
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...
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. .
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...
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...