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Member Articles


Use of an "Autovoucher" Balance on Fuel Consumptions

Decree Law 92-A/2021, of November 8, establishes the financial subsidy applicable to consumption at gas stations, using "IVAucher" Program support platform, created by article 505 of Law 75-B/2020 and regulated by Regu ...

Adjustments to the 2021/2022 Tax Calendar

Order no. 351/2021-XXII, de 10.11.2021 Considering the effects of the Covid-19 pandemic on economic activity, particularly the extent of tax compliance conditions for citizens and businesses, this order establishes adju ...

New Model RC 3048-DGSS, Called Annex SS and the Respective Filling Instructions

Ordinance no. 249/2021 of 12/11 The attached ordinance approves the new Model RC 3048-DGSS, called Annex SS, and the respective filling instructions, which are intended for the income declaration of the self-employed, f ...

Criminal Compliance as a Requisite for Receiving EU Funding (Requirements for Obtaining European Next Generation Funding)

The Ministry of Finance has approved Order HFP/1030/2021, of September 29th, which establishes the procedure and conditions for the Recovery, Transformation and Resilience Plan (hereinafter, PRTR). The aforementioned Or ...

Updates: Banking - Implementing Regulation (EU) 2021/1848 - Benchmark Overnight Index Average

On the 21st October the Implementing Regulation (EU) 2021/1848 was published, setting forth the substitution, from 3rd January 2022, of the EONIA by the Euro short-term rate (€STR) as the rate for the Euro overnight in ...

Stamp Duty Exemption on the Restructuring or Refinancing of Moratorium Debt

On October 26, 2021, the President of the Republic enacted a law which provides for an exemption from stamp duty on credit restructuring or refinancing operations covered by the public bank moratorium (carried out in acc ...

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