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Member Articles


Flexibilization of VAT Payment

Order no. 52/2021-XXII, of February 25, of the Secretary of State for Tax Affairs, was published, determining the flexibilization of the conditions for access to payment of the VAT amounts assessed for December 2020 of t ...

Extension of Exceptional Family Support in the Context of the Suspension of School and Non-School Face-to-face Activities

Decree-Law 14-B/2021 of 22 February was published, extending exceptional support to the family in the context of the suspension of school and non-school face-to-face activities. The new diploma allows teleworking worker ...

Municipal Surcharge for 2020 (Payable in 2021)

Administrative Ruling 20229, of 16 February 2020, was published, making available the municipal surcharge (“derrama municipal”) rates applicable to the 2020 taxable profit computed for the purposes of Corporate Incom ...

Deadline Extension

Order No. 43/2021-XXII, of February 15, was published by the Assistant Secretary of State and Tax Affairs, which determines: Regarding the Periodic VAT Returns: For the monthly regime, the returns to be delivered i ...

Stamp Duty Monthly Statement (SDMS)

Order no. 42/2021/XXI, of February 12, 2021, was published by the Assistant Secretary of State for Tax Affairs, determining that SDMS submitted with "mere errors" ("mere error" should be understood as a small degree of f ...

Legal Regime of Electronic Identification and Trust Services for Electronic Transactions

On 9 February, Decree-Law 12/2021, that establishes Legal Regime of Electronic Identification and Trust Services for Electronic Transactions, transcribing the EU Regulation No. 910/2014, was published. The present Decre ...

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