KPMG Portugal - Tax News

KPMG Portugal - Tax News

Check out the latest news on tax matters in Portugal.

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Tax News

Unique Code of the Document (ATCUD)

Use of certified invoicing software for non-established entities with a VAT registration in Portugal

Model Forms for the application of Double Taxation Agreements – Mod. 21-RFI to Mod. 24-RFI

VAT – Quick fixes transposed to the internal legislation

Invoicing requirements: ACTUD code and QR code

DAC6 – Deferral of reporting deadlines

DAC6 – Publication  in the Official Gazette of Law no. 26/2020

Regulation of the extraordinary financial support for the normalization of business activity (“EFSNBA”) established in Decree-Law no. 27-B/2020 of 19 June

Extension of the extraordinary support for maintaining employment contracts in a business crisis situation and creation of other employment protection measures under the Economic and Social Stabilization Program

DAC6 optional deferral approved by the European Council

European Parliament gives green light to deferral of DAC6

DAC6 Deferral

Entrance into force of the Investment Protection Agreement between Portugal and Angola

Compliance with tax obligations within the epidemiological situation caused by COVID-19 – Order no. 153/2020 – XXII issued by the State Secretary for Tax Affairs

VAT exemption applicable to domestic supplies and intra-EU acquisitions of goods necessary to combat COVID-19 outbreak and reduced tax rate applicable to supplies of respiratory protection masks and sanitiser gel (COVID-19)

Deferral of the application of the regime provided for in Council Directive (EU) 2018/822, of 25 May 2018 (“DAC6”)

Exceptional and temporary measures regarding postal formalities and notifications within the epidemiological situation caused by the coronavirus SARS-CoV-2 and the disease COVID-19 – Law No. 10/2020 of 18 April (amended by Rectification Statement No. 17/2020)

Postponement of the legal deadline for filing the periodic VAT return and VAT payment – Order no 141/2020 – XXII of the State Secretary for Tax Affairs

Monthly Official Form “DMR”

State Budget Law for 2020 – relevant changes on VAT

Additional simplification measures intended to adapt the compliance of reporting obligations (COVID-19) – VAT returns and invoices in PDF format / Clarification regarding the justifiable reason in the compliance of any tax obligations

VAT exemption applicable to free of charge supplies of goods (COVID-19)

Tax measures in the context of the COVID-19 outbreak | VAT, PIT, CIT, social contributions and other measures (supplement to the Official Gazette “Diário da República” of March, 26th, 2020)

Exceptional and urgent measures to tackle the epidemiological situation caused by the coronavirus SARS-CoV-2 and the disease COVID-19 – Order no 121/2020–XXII issued by the State Secretary for Tax Affairs

Exceptional and temporary measures to tackle the epidemiological situation caused by the coronavirus SARS-CoV-2 and the disease COVID-19 - Law no. 1-A/2020, of 19 March

Tax measures to support companies in the context of the COVID-19 outbreak | Flexibility on VAT payments – CIT and PIT withholdings – Social security

Tax measures to support companies in the context of the COVID-19 outbreak - Order 104/2020-XXI SEAF

Portugal deposits its instrument of ratification for the Multilateral Convention

Transfer Pricing Guidance on Financial Transactions

Annual update of the social support index (“IAS”)

2020 Portuguese PIT Withholding tax tables – Mainland

Currency Devaluation Coefficients - Ministerial Order no. 362/2019, of October 9th

Stamp Duty monthly return - Ministerial Order no. 339/2018, of October 1st

Non-habitual residents - Circular Letter no. 4/2019, of October 8th

Changes to the transfer pricing framework - Law no. 119/2019

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