Changes to VAT Returns Approved

AIP Jul 22, 2021 Informação Jurídica
Ordinances no. 157/2021, no. 158/2021 and no. 159/2021, of July 22, were published today, which introduce changes to the recapitulative statement, in the statement of the request for prior authorizati...

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Successions in Portugal (civil and fiscal perspectives)

AIP Jul 21, 2021 Informação Jurídica
When a succession does not have contact with several jurisdictions, it will not be difficult, in principle, to determine the applicable national law. However, in the globalized world in which we live,...

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Mere Mistakes: Replacing the Stamp Duty Declaration

AIP Jul 19, 2021 Informação Jurídica
Given that the new Monthly Stamp Duty Declaration introduced a profound change to the Stamp Duty declaration and payment model, it was necessary to accommodate its adaptation to the systems of taxable...

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Fiscal Calendar Adjustment: Model 22 E IES/Annual Statement

AIP Jul 15, 2021 Informação Jurídica
Through Dispatch No. 240/2021-XXII, of July 14, 2021, of the Secretary of State for Fiscal Affairs, the following adjustment to the 2021 fiscal calendar was determined: Model 22 income statement refe...

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VAT - Change of payment schedule

AIP Jul 12, 2021 Informação Jurídica
By Dispatch No. 232/2021-XXII, of July 8, 2021, of the Secretary of State for Tax Affairs, it was determined that the period of the VAT calculated and due after submission of the periodic declaration...

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Late payment of rent and guarantee of essential services

AIP Jul 12, 2021 Informação Jurídica
Decree-Law No. 56-B/2021 amends the exceptional regime for situations of late payment of rent and establishes the guarantee of supply of essential services, within the scope of the COVID-19 disease pa...

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COVID-19 – Know that extraordinary measures to support workers and companies have been extended

AIP Jul 12, 2021 Informação Jurídica
Last July 6th, Decree-Law No. 56-A/2021 was approved, through which the Government extends and amends certain measures to support workers and companies as detailed below.Extended sickness benefit appl...

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QR code and ATCUD on invoices – what will change?

AIP Jul 12, 2021 Informação Jurídica
1 - LEGAL FRAMEWORKDecree-Law No. 28/2019, of February 15, consolidated and modernized the rules relating to invoicing, by regulating the obligations relating to the processing of invoices and other f...

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The new "IVAucher"

AIP Jun 24, 2021 Informação Jurídica
Regulatory Decree No. 2-A/2021, of 28 May, defined the scope and specific operating conditions of the program to support and encourage consumption in the accommodation, culture and restaurant secto...

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IVAUCHER - Started on June 1st

AIP Jun 7, 2021 Informação Jurídica
In view of the economic constraints caused by the COVID-19 pandemic in the accommodation, culture and restaurant sectors, the Government created the Program - IVAucher (article 405 of the 2021 State B...

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