Compulsory tax representation after Brexit – Deadline until 31 December 2022 The designation of tax representative by natural and legal persons who were registered in the tax and customs authority database on 31 December 2020, with address in the United Kingdom, may be held until 31 December 2022, without penalty. Such appointment is mandatory in […]
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Flexibilization of payment in the 2nd half of 2022 In a context of mitigating the effects of the armed conflict in Ukraine on companies, the supplementary tax deferral regime to be met in the second half of 2022 was revised, now covering all companies operating in Portugal. Thus, vat and withholding obligations at the source
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Following The Ctf Communiqué No 005/2022 of 28-03-2022, and considering the successive flexibilities of the fiscal calendar and the timely revision of these deadlines whenever there are relevant circumstances, in particular with the publication on 24 May 2022 of Order No 49/2022.XXIII of the Secretary of State for Tax Affairs (SEAF), which determines a one-off
Electronic invoicing – New time-setting Read More »
Mandatory since 2019, the Central Register of Beneficial Ownership (RCBE) provides for some declarative obligations in a context of increasing regulation and transparency, with the main objective of identifying who ultimately owns or controls the entities concerned. Penalties for non-compliance include, in addition to fines, which can amount to EUR 50,000, the impediment to compete
Obligations under the Central Register of Beneficial Owners (RCBE) Read More »
For the IRC applicable in 2022, companies may not deliver the first Special Payment on Account (PEC), which usually takes place until 31 March. This exceptional situation stems from the Government’s intention to eliminate the SGP in 2022, and will again include this measure in the proposed State Budget. Even if approved, this measure will
Companies are not obliged to deliver the 1st Special Payment on Account 2022 Read More »
