Brief Tax

Electronic invoicing – New time-setting

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 …

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Obligations under the Central Register of Beneficial Owners (RCBE)

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 …

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Companies are not obliged to deliver the 1st Special Payment on Account 2022

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 …

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SAF-T (PT) of accounting

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) …

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