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Member Articles


Monthly Remunerations Form (DMR)

Order no. 34/2021, of February 12, 2021, was published, approving the monthly remuneration form - AT, and the respective filling instructions. This form must be submitted to the Portuguese Tax Authority (AT) by the enti ...

A Reminder About Working From Home Allowance

With the tax year end soon upon us, it is worth thinking about whether those workers who have been working at home since the beginning of April should qualify for the weekly working at home tax free allowance. As mention ...

Income and Withholdings Subject to Withholding Rates

Ministerial Order no. 31/2021, of February 10, 2021, was published, which approves the Form 39, aimed at the fulfillment of the obligation, levied by debtor entities or entities that pay or place at the disposal of the r ...

VAT Deduction for (Partial) Vacancy of Immovable Property

An entrepreneur is entitled to deduct input tax insofar as this input tax is attributable to his taxable transactions. So if an office building is rented out with VAT, for example, there is a right to a deduction in adva ...

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