Publications - Tax
New IRS Model 3 Declaration for the year of 2018
Following the approval, by Ordinance no. 385-H/2017, of 29 December, of the new model forms of the Model 3 Declaration and respective filling instructions, to be used from 2018 and to declare the income received as from 2015, the Tax Authority…
Reduction of Special Payment on Account in 2018
An information note was published by the Tax and Customs Authority, which clarifies the conditions applicable to the reduction of the “PEC” related to the taxation period of 2018, provided for in Law no. 10-A/2017, of…
New declaration form “Modelo 40” for the reporting of payments through ATM and other electronic means
Ordinance no. 64/2018, of 5 March was published today, which approves the new declaration form and respective filling instructions called “Modelo 40 - Value of Payment Flows”, through which credit institutions, financial companies…
RERE: Deduction of irrecoverable debts
Last Saturday the new Extra-judicial Regime for Corporate Recovery ("RERE"), created by Law no. 8/2018, of 2 March, came into force. This initiative is inserted in a government’s program to promote investment and strengthen the…
Municipal surtax: applicable rates in 2018 disclosed
Ruling no. 20198/2018, of 21 January, was disclosed, which contains information regarding the municipal surtax rates applicable in 2018, regarding the tax period of 2017.
CRS - List of participating jurisdictions
Ordinance no. 58/2018, of 27 February, was officially published, amending Ordinance no. 302-D/2016, of 2 December, concerning the participating jurisdictions for purposes of the Common Reporting Standard (CRS) referred to in Article 2 (6) of…
Gains on sales of bitcoins are not taxed under Portuguese tax law
Tax Portugal Newsletter - January 2018
DMR - New model for the monthly payments declaration
Ordinance no. 40/2018, of 31 January, was officially published , which approves the new model for the monthly payments declaration ("DMR"), and corresponding filing instructions, to be submitted by employment entities regarding income…
CIT - Declaration form "Modelo 22"
Order no. 984/2018, of 26 January of the Secretary of State for Fiscal Affairs was officially published, which approves the amendments to the periodical income form "Modelo 22”, respective appendixes and filling instructions.
PIT - Withholding tax rates (Azores)
Deadline extension
Automatic income statement