On December 31, 2021, Ordinances No. 331-C/2021 and 331-D/2021 were published, which approved new printed models related to the declarative model of IES/DA, namely the cover sheet and annexes D, E, H and R. Ordinance No. 331-D/2021 also proceeds to suspend the way the information provided through the HEI and the saf-t file data (PT) […]
SAF-T (PT) of accounting Read More »
New rules apply now for fiscal year 2021 The globalization of business, the evolution of OECD guidelines and the increasingly heated discussion of aggressive tax planning schemes have led to a very thorough review of national legislation on transfer pricing that have been anchored since 2001 to already very impractical rules and procedures. Ordinance No.
Transfer Pricing – Review of the criteria for dispensing and restructuring the dossier Read More »
On December 30, 2020, the Binding Information issued by AT on the theme “MANDATORY ISIS ISING FOR SALE OF PROPERTY EXEMPT FROM VAT” was made available, Case No. 16416, by order of 28-12-2020, of the Director of Services of VAT, which confirmed that it is mandatory to issue an invoice for each transfer of immovable
Sale of real estate – Mandatory to issue invoice in certified program Read More »
In view of the increase in fuel prices and their impact on the income of citizens and households, the Government decided to allocate financial support called “AUTOvoucher” to fuel consumption at fuel filling stations from November 2021 to March 2022, totalling 10 cents per litre of fuel (totalling 50 litres/month). In this sense, decree-law No.
Considering the effects of the COVID-19 pandemic on economic activity, in particular on the extent of the conditions for compliance with tax obligations by citizens and businesses, Order No 351/2021.XXII of the Deputy Secretary of State for Tax Affairs (SEAAF), which adjusts the fiscal calendar of 2021 and 2022, was published on 10 November 2021,
Adjustment to the fiscal calendar 2021/2022 Read More »
