Additional to IMI (AIMI) - New tax created by the State Budget Law for 2017


Law No. 42/2016 of December 28 (State Budget for 2017) created the additional to the municipal property tax (AIMI), to be in force as of 2017, which, after deduction of the Collection, constitutes income of the Social Security Financial Stabilization Fund, as provided for in Article 1 (2) of the IMI Code.

Economic groups - Obligation to prepare consolidated financial statements


Decree-Law no. 98/2015 of 2 June, which entered into force on 1 January 2016, transposed into the national legal order Directive 2013/34 / EU of the European Parliament and Of the Council of 26 June 2013, entitled "New Accounting Directive", concerning the annual financial statements, the consolidated financial statements and related reports of certain types of companies, amending Directive 2006/43 / EC of the European Parliament and of the Council and repealing Directives 78/660 / EEC and 83/349 / EEC.


Tourism until 2027


Moneris shares its vision for the sector under the SVN - Travel and Business Salon

Tourism is a strategic activity for the Portuguese economy, estimating that it can represent, directly and indirectly, about 20% of the national GDP.
The World Tourism Organization forecasts a growth of world tourism in the next 10 years, at a rate of 3.3% per year.

Major legislative changes in the administrative management of human resources


In a review of the main changes to 2017 in the field of human resources, you can consult in this article the legislative news on minimum guaranteed monthly remuneration, the payment of Christmas subsidies and vacations in the private sector, the maintenance of the meal allowance and the IRS.

Special Program for Reducing State Debt (SPRSD)


The Law-Decree no. 67/2016, of November 3, entered into force on November 4, 2016, which approved an exceptional regime for the regularization of debts of a fiscal nature and debts of a contributory nature to social security. "Special Program Of Indebtedness to the State (SPRSD)

Labor challenges of astartup from the perspective of Social Security Agency


The establishment of a new company, usually referred to as startup, is often the result of the dream or the vision of an entrepreneur; increasingly however, it is also the result of a strategy of creating one's own employment or business to cope with unemployment.

International agreement creates new obligations for multinationals


On January 27 2016, Portugal signed a tax information sharing agreement with more than 30 countries. This multilateral agreement aims at the exchange of tax information (Multilateral Competent Authority Agreement, MCAA) and marks an important milestone in the sharing of tax information between countries and in the cooperation and transparency concerning the taxation of multinational businesses.

The agreement is also important for the implementation of the Action Plan against Tax Base Erosion and Profit Shifting (Base Erosion and Profit Shifting, BEPS), which was presented by the Organization for Economic Co-operation and Development (OECD) to fight tax base erosion and profit shifting to low taxation countries.

 With the signing of this multilateral agreement, data will now be exchanged between tax administrations, providing them with a unique and comprehensive assessment on the key indicators of multinational businesses (country by country reporting).

According to the deadlines for the implementation of data exchange within the MCAA framework, the first data exchange binding Portugal is scheduled for September 2017.

Business Process Outsourcing in People Management: Consequence, Dilemma or Solution?


Moneris Famalicão opening event


October, 8th 2015, in Casa das Artes de Famalicão, 4:45 pm

How much do you trust your company in the fulfillment of labor obligations?


In a context of increasing regulation, companies often become unaware of the large number of labor obligations which are imposed and of the consequences in an event of non-compliance.