Insights

Crowdfunding - Regulation

25/08/2015
Law no. 102/2015, of August 24 th 2015, was published, regulating crowdfunding in Portugal. Until now, the regulation of crowdfunding in Portugal was at a very early stage. It...

Deductible expenses in Personal Income Tax

20/07/2015
Ordinance n.º 201-B/2015, of 10 July, was published approving the officials forms for reporting to the Portuguese Tax Authority the deductible expenses with health,...

Amendments to Vehicle Tax Code

10/07/2015
It was published in the Official Gazette the Law No. 68/2015, of July 8, the amendments to the Vehicle Tax Code, which introduce a 50% exemption on vehicle tax applicable to large...

Amendments to Personal Income Tax Code

06/07/2015
It was published in the Official Gazette the Law No. 67/2015, of July 6, amending the Personal Income Tax Code (CIRS on Portuguese acronym) to extend the scope of the deduction of...

Private Copying Law – Fair Compensation

25/06/2015
After going back and forth several times on the last few months, including the previously veto of the President of the Portuguese Republic, the amendments to the Private Copying...

Azores – VAT Rates

19/06/2015
The Council of Ministers approved a draft law which establishes the new VAT rates for the Autonomous Region of the Azores. Draft Law no. 344/XII provides the following VAT rates:...

VAT – Bad Debt

15/06/2015
According to the Portuguese VAT Code, the tax deduction concerning bad debts which are outstanding for more than 24 months from due date, must be made upon request. As a result...

Late Payment Law

27/04/2015
The approval of the Late Payment Law in 2012, aimed to turn more efficient the reduction of the late payment by public entities. Following the most recent amendment to the Late...

Special Taxation Regime for Company Groups (RETGS on the Portuguese abbreviation).

21/04/2015
Special Taxation Regime for Company Groups (RETGS on the Portuguese abbreviation). Administrative Ruling No. 5/2015 was issued by the Tax Authority, publishing the main...
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