Other Taxes and Levies

Stamp Tax

Transmission of data between the Institute of Registries and Notaries, the Treasury and Public Debt Management Agency, and the Tax Authority

The Stamp Tax Code now includes provisions for data transmission between the Institute of Registries and Notaries, the Treasury and Public Debt Management Agency, and the Tax Authority. This includes information on the death of holders of public debt securities and certificates, to ensure compliance with tax obligations.

Exemptions in the context of housing credit

The exemption for housing credits, up to the amount of the outstanding capital, is extended until 31 December 2025, concerning:

(i) changes in the term resulting in tax payable due to the applicable rate differential;
(ii) extension of the term; and
(iii) entering into a new housing credit contract for debt refinancing. In this last case, the exemption covers the guarantees provided, as well as guarantees provided in the case of a change of the credit institution or subrogation in the rights and guarantees of the mortgage creditor.

Fixation of Instalments in housing credit

The exemption for the tax on facts provided for in item 17.1 of the general table (granting of credit) in the context of temporary installment fixation and capitalization of deferred amounts in the value of the loan for own and permanent housing is extended until 31 December 2025.

Tax Compliance

Valuation of Inventories

All taxpayers are exempt from the obligation to value inventories for the tax year starting on or after 1 January 2024.

Taxpayers not required to maintain a permanent inventory are also exempt from this obligation for the tax year starting on or after 1 January 2025.
 

PDF invoices

Until 31 December 2025, invoices in PDF format are accepted and considered as electronic invoices for all purposes provided for in tax legislation.
 

General Waste Management Regime – Printing of Invoices and Other Fiscally Relevant Documents

The prohibition on the systematic printing and distribution of receipts, as provided for in the General Waste Management Regime, does not affect the printing of invoices and other fiscally relevant documents.
 

SAF-T (PT) Accounting File

The obligation to submit the SAF-T (PT) file related to accounting will apply to periods from 2026 onwards, to be submitted in 2027 or in subsequent periods.