Periodic VAT returns and PDF invoices Considering the effects of the COVID-19 pandemic on economic activity, in particular in the dimension of the conditions for the fulfilment of tax obligations
New adjustment of the fiscal calendar in 2021 – Extension of the deadlines for delivery of irc model 22 and ies/da for the 2020 financial year The Deputy Secretary of
From 01/04/2021, the completion of the VAT DP will include new features that will make available the detail of the pre-filled amounts in fields 18 and 19 of the periodic
Order No. 90/2021-XXII was published, of 16 March 2021, of the Deputy Secretary of State for Tax Affairs (SEAAF), containing the provisions of the flexibility of monthly VAT for the
Regulatory Decree No. 1/2021 of March 8 Article 58a of the IRS Code implements a measure of the ‘SIMPLEX+ Programme’, covering the rules relating to the automatic declaration of income,
Mandatory tax representation As a result of the entry into force of the UK’s withdrawal agreement from the EU, it has become mandatory in Portugal to appoint a tax representative
On 31 January 2020 the United Kingdom left the European Union (EU) and was considered a ‘third country’ from 1 February 2020. However, under the Withdrawal Agreement, a transitional period
Considerando os efeitos da pandemia COVID-19 na atividade económica, em particular na dimensão das condições de cumprimento das obrigações fiscais por parte dos cidadãos e das empresas, por Despacho n.º
Foi criada uma nova medida que possibilita o diferimento do pagamento de encargos com a Segurança Social, referentes aos meses de novembro e de dezembro, para o segundo semestre de
Pagamento da comparticipação da Segurança Social no subsídio de Natal para os beneficiários de medidas de apoio ao emprego
No passado dia 24 de novembro, a Segurança Social publicou uma notícia sobre o pagamento da comparticipação da Segurança Social no subsídio de Natal para as entidades patronais que recorreram
A partir de 1 de janeiro de 2021, entram em vigor os novos requisitos para faturas e documentos fiscalmente relevantes, com a obrigatoriedade de incorporação do código único do documento
Extension of the delivery times for VAT returns
May, June and the second quarter of 2020, as well as the
payment of the tax.
The Accounting Standardisation Committee (TNC) in relation to the various issues related to the effect of the COVID-19 pandemic on the financial statements has been issuing recommendations.
Postponement of deadlines for compliance with declaratory obligations and payment of taxes (HEIs 2019, organization of the tax file and the 2019 transfer pricing dossier, submission and payment of VAT
Re-postponement of the entry into force of the Monthly Stamp Tax Return (DMIS) to January 1, 2021 Payment rules for January, February and March 2020 Through the publication of Order
Simplification measures in the clearance and sending of the periodic VAT return for February 2020, the legal period of which ends on 13/04/2020 Fair impediment of certified taxpayers or accountants
Ordinance No. 27/2020, of January 31, proceeded to the annual update of the Indexante of Social Support (IAS) for the year 2020 to the amount of 438.81€.
The TA issued binding information related to the cancellation of hotel bookings with regard to the VAT framework for compensation received.
New requirements required from 1 January 2020 to
proof/benefit from VAT exemptions in transmissions
Decree-Law No 165/2019 of 30 October amended the VAT Code, establishing a VAT outage mechanism for certain transmissions of forestry goods, which enters into force on 1 January 2020. This