Decree-Law No. 73/2023 of 23 August was approved, which transposes Directive (EU) 2021/2101 of the European Parliament and of the Council and amends Decree-Law No. 158/2009 of 13 July , which approved the Accounting Standardization System (SNC).

 The measures introduced by the diploma are aimed at increasing the transparency of companies, contributing to greater scrutiny on the part of financers, investors, suppliers, customers, workers and civil society in general, regarding the taxes on income borne by multinational companies that carry out activity in the European Union and in particular in Portugal. 

The main measure refers to the duty of large multinational companies to prepare and make publicly available a report with a set of information, namely regarding recognized income tax and paid income tax, broken down by each tax jurisdiction or by each Member State, regardless of where the parent company of the multinational group is established. 

The duty to publish the income tax information report applies to tax periods beginning on or after 22 June 2024. 

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