Member Articles

Ordinance no. 206/2021 This ordinance amends the periodic VAT return, annex R and respective filling out instructions, providing for the intervention in the certification of an independent certified accountant. The rul ...

On the 14th October the European Banking Authority (EBA) repealed its Guidelines on the security of internet payments. These Guidelines were issued before the revised Payments Services Directive (PSD2) came into force in ...

Following the several recommendations issued by banking regulators pertaining to dividend distribution by supervised entities during the COVID-19 pandemic period – in which we highlight Circular Letter CC/2020/00000072 ...

Order No. 315/2021-XXII, of September 28, 2021, determines that it will be possible to settle, on an extraordinary basis, the adhesion to pending flexibilization plans by means of certification by a Certified Accountant ...

Regulatory Decree Nº 6-A/2021, which amends Regulatory Decree Nº 2-A/2021 regarding the specific operating conditions of the IVAucher program was published on September 8th. The rules were amended as follows: The a ...

Decree-Law No. 63/2021, of 28 July, has amended Decree-Law No. 10-J/2020, of 26 March, and the Mutual Counter Guarantee Fund (“Fundo de Contragarantia Mútuo”) will, exceptionally and temporarily, be able to provide ...