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Other tax matters

Stamp Tax

Subjective exemptions


Subjective exemptions foreseen in the Stamp Tax Code for the State, public institutes, social security institutes, collective bodies with public utility statutes, private institutes of social welfare and other entities with a similar legal status are not applicable if such entities are credit institutes, financial companies, insurance and reinsurance companies and other entities with similar legal status. A similar provision was introduced in the Tax Benefits Code that foresees a Stamp Tax exemption for cooperatives.

Consumer credit

The 50% increase in Stamp Tax applicable to consumers credit is extended until 31 December 2022. The safeguard clause that excluded existing agreements from the above provision will no longer apply.

“The 50% increase in Stamp Tax applicable to consumers credit is extended until 31 December 2022.”

Levies

Audiovisual levy

The monthly amounts of the audiovisual levy are maintained.

Special levy for the conservation of forest resources

Within 90 days the Government shall publish a decree-law with the regime of the special levy for the conservation of forest resources.

Tax compliance

Deadline to file VAT returns and payment of VAT

VAT returns can be filed until the 20th of the second month, following the month or quarter to which the transactions concern depending on the applicable VAT regime (in the case of monthly or quarterly).

The VAT assessed can be paid until the 25th of the second month, following the month or quarter to which the transactions concern, depending on the applicable VAT regime (monthly or quarterly).

Communication of invoices– SAF-T (PT)

Individuals and entities subject to the Portuguese invoice requirements foreseen in Article 35-A of the VAT Code, carrying out VAT taxable transactions, are required to communicate the invoice data to the tax authority until the 5th of the month following the month of issuance.

If no documents were issued during the month, this fact must be communicated to the tax authority, through its portal, within the same deadline.

Communication of rents

Transitional regime for IMI

The annual communication of rents by owners, usufructuaries or holders of surface rights of the rented urban properties shall be made from the 1st of January until the 15th of February of the following year (currently from the 1st of November until the 15th of December).

Contact us

Rosa Areias

Rosa Areias

Tax Lead Partner, Membro da Comissão Executiva, PwC Portugal

Tel: +351 225 433 101

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