Other Taxes

Contributions

Audiovisual contribution

The monthly amounts of the contribution are not updated.

Contribution on the banking sector

Remains in force.

Solidarity surcharge on the banking sector

Is repealed, following a recent decision of the Constitutional Court.

Contribution on the pharmaceutical industry

Remains in force.

Extraordinary contribution on suppliers to the National Health Service medical devices industry

Remains in force.

Extraordinary Contribution on the Energy Sector (CESE)

Concessionaires carrying out natural gas transmission, distribution or underground storage activities cease to be subject to this contribution, aligning the regime with recent decisions of the Constitutional Court.

Assets used in operating the electricity transmission and distribution network, acquired from January 2026 in new condition, constructed, or to the extent they are expanded, also cease to be included in the CESE tax base.

Declarative Obligations

Valuation of inventories

An exemption from this obligation applies to:

• all taxpayers, in respect of tax years starting on or after 1 January 2025;
• taxpayers that are not required to maintain a perpetual inventory, in respect of tax years starting on or after 1 January 2026. 

Invoices in PDF

Until 31 December 2026, invoices in PDF files are accepted and are deemed electronic invoices for all purposes under the applicable tax legislation.

SAF-T (PT) accounting file

The obligation to submit the file applies to periods from 2027 onwards, to be delivered in 2028 or in subsequent periods.