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Convention between the Portuguese Republic and the Republic of Croatia for the Avoidance of Double Taxation
16/01/2015
The Convention for the Avoidance of Double Taxation between the Portuguese Republic and the Republic of Croatia and the prevention of fiscal evasion with respect to taxes on...
Personal Income Tax - Withholding tables
13/01/2015
The Order number 309-A/2015, of January 12, approved the withholding tables of individual income tax for 2015. The tables can be consulted through the following link: IRS...
Inventory - Mandatory Reporting
22/12/2014
The 2015 State Budget introduces the obligation to report to the Portuguese Tax Authority the company inventory. This new obligation applies to companies with head office...
New Tax Procedure Code - Angola
10/12/2014
The National Assembly of Angola approved the new Tax Procedure Code. The Law 22/14, of December 5, revokes all legislation that contradicts what is stated in the new Code, in...
Changes on Angola Tax Regime
03/11/2014
The tax regime of Angola was subject to several amendments in October 2014. We highlight the main legislation: General Tax Code: Approved by Law number 21/2014, of October 2...
Reduction of the Employer´s Social Security Contribution Rate
21/10/2014
Decree-Law 154/2014 October 20, 2014 approved an exceptional measure of employment incentive, meaning the reduction of 0.75 % of the contribution rate borne by the employer...
Extraordinary Contribution for the Energy Sector
16/10/2014
The State Budget for 2014 introduced the extraordinary contribution regime for the energy sector applicable to taxable persons with head office or permanent establishment in...
Maritime Tourist Activity
13/10/2014
The Portuguese Government approved the new Regulation of Maritime Tourist Activity applicable to maritime authorized entities. We highlight the following amendments introduced by...
Certification of Invoice Software
07/10/2014
It was postponed to 31 December 2014 the repeal of the exemption for the prior certification by the Tax Authority of the software produced internally or by an integrated company...
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