Tax Informations

17 February, 2022

Electronic Notifications

Within the scope of the legislative authorization mentioned in article 170 of Law 64B/2011 (Approval of the State Budget for 2012), electronic means of summons and […]
17 February, 2022

Electronic Income Receipts

ABSTRACT (Does not exempt you from consulting the AT Portal – frequently asked questions) 1. The electronic rent receipt is mandatory as of January 2015. According […]
17 February, 2022

Permanent Inventory

Decree-Law No. 98/2015 transposes into Portuguese legislation Directive No. 2013/34/EU of the European Parliament and of the Council of 26 June 2013, introducing a fundamental change […]
17 February, 2022

Cost Assistance 

COST ASSISTANCE AND DAILY SUBSIDIES In general, and as provided for in article 2 of the IRS, the subsistence and transport allowances granted to employees of […]
17 February, 2022

Payments and Foreign Receipts

PROCEDURES TO BE ADOPTED IN PAYMENTS AND RECEIPTS FROM FOREIGNERS Payments and receipts from abroad relating to the Provision of Services are increasingly under the control […]
17 February, 2022

Withholdings at Source – Payment Guides

The method of operation of the Income Tax obliges companies to comply with certain obligations. For most of the income mentioned below, the payment method is […]
17 February, 2022

Mandatory bank account / Cash payment limit

The subject is not new and has been under scrutiny by the Tax Administration, at least since 2005. The law has undergone some changes and updates, […]
17 February, 2022

Compensation for the increase in the value of RMMG

We propose to address Decree-Law no. 37/2021 of 21 May, which creates an exceptional measure of compensation for the increase in the value of the guaranteed […]