Brief Tax - Moneris

Extension of the deadline for delivery of the IRC Model 22 for the financial year 2022

On May 22, 2023, Order No. 148/2023.XXIII of the Secretary of State for Tax Affairs (SEAF) was published, which determines a punctual adjustment of the 2023 tax calendar, without any additions or penalties, namely that the obligations to submit the periodic IRC income statement – Model 22, of the 2022 tax period and the respective …

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Work Compensation Funds

Brief Tax, Human Resources News, News / By vitor Godinho

Provisional suspension of certain obligations Law no. 13/2023, of 3 April, amends the Labour Code and related legislation, within the scope of the decent work agenda, and has introduced several changes in several pieces of legislation. With regard to the Compensation Funds, although it does not make any changes to the respective legal regimes, their …

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Zero VAT on the essential food basket

Brief Tax, News / By vitor Godinho

In response to the extraordinary increase in food prices, an exceptional and temporary measure comes into force today providing for the transitional application of a Value Added Tax (VAT) exemption with the right to deduct (zero rate) to food products from the healthy essential food basket. It means that on purchases made of these goods …

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Flexibilization and postponement of various obligations

Brief Tax, News / By vitor Godinho

In the final stretch of the year, some measures were established to make a number of declarative, payment and billing obligations for 2023. Deferral of VAT payment in 2023 A permanent deferral system for the delivery of vat amounts has been established, which enters into force on 1 January 2023. Taxpayers may, without the need …

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Flexibilization of the fiscal calendar in 2023

Brief Tax, News / By vitor Godinho

Communication of invoice elements The communication of the elements of invoices and other tax-relevant documents issued in 2023 may be made until the 8th of the month following that of their issue, without any increase or penalty (although the legal deadline for this purpose is the 5th of the following month). In the month of …

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