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...
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...
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...
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,...
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...
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...
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...
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...
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...
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...
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...
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: -...
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...
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...
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 ...
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...
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...
Transitional exemption from VAT (0% rate) on products in the essential food basket products from the healthy essential food basket,...
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...
Municipal Surcharge Rates levied on taxable income for the 2022 fiscal period Circulated Official Letter No. [This one...
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. ..
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. .
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...
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...
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...
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 ,...
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...
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 ...
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...
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...
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...
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...
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...
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...
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...
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...
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 -...
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...
Suspension of Special Payment on Account – Taxable Persons of IRC Dispatch no. Special Payment on Account (PEC),...
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...
Monthly Stamp Duty Declaration (DMIS) – Temporary measures Dispatch no. of the year 33 the content of Order no.
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...
2021/28-XXII, by the Assistant Secretary of State for Tax Affairs, of 2022 January 25, was published, which, taking into economic activity,...
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...
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.. .
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...
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...
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...
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...
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...
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,...
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...
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...
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...
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,...
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...
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...
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...
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...
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...
