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Member Articles


Extension of the Mutual Counter Guarantee Fund and Implementation of Corporate Capitalization Fund

Decree-Law No. 63/2021, of 28 July, has amended Decree-Law No. 10-J/2020, of 26 March, and the Mutual Counter Guarantee Fund (“Fundo de Contragarantia Mútuo”) will, exceptionally and temporarily, be able to provide ...

Technological Free Zones Regime

Decree-Law 67/2021, of 30 July, establishes the regime and defines the governance model for promoting technology-based innovation through the creation of technological free zones. TFZs are physical environments for test ...

Determination of the Revaluation Coefficients for Annual Remuneration

Ordinance 169/2021 of 5 August approved the values of the revaluation coefficients to be applied to the update of the annual remuneration recorded as the basis for calculating retirement and disability pensions under the ...

Readjustment of the Tax Calendar for the 2nd half of 2021

On 27 July, Dispatch No. 260 /2021-XXII was published, proceeding with the readjustment of the Tax Calendar for the 2nd half of 2021, which determines, without any additions or penalties, that: 1) In the periodic VAT re ...

Amendments to Declarations in the Portuguese VAT System

On 22 July, three ordinances were published amending statements in the VAT system: Ordinance No. 157/2021, amends the recapitulative statement referred to in Article 29, n.1, i) of the Portuguese VAT Code and in Artic ...

Extension of the Deadline for Substitution of the Stamp Duties Monthly Declarations

Dispatch No. 224/2021-XXII, 8 July 2021, determinates that Stamp Duties monthly declarations submitted with “minor mistakes” (negligence only) may be replaced by the end of 2021, without any penalties (fines and surc ...

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