02/09/2022
Monthly Statement of Stamp Tax: Extension of Temporary Measures
The Order of the Deputy Secretary of State and Tax Affairs No. 33/2022-XXII, published on January 28, 2022, determines the following:
- The extension until the end of the year 2022 of the provisions of Order No. 42/2021-XXII, establishing the possibility of replacing the Monthly Stamp Tax Return submitted with “minor errors”, without any penalty.
- The extension until the end of 2022 of the provisions of Order no. 27/2021-XXII, which allows the provisional use of the NIF 999 999 990 to complete the field relating to the "tax number of the person/entity that bears the tax", as the Tax Authority must consult the relevant supervisory authorities, namely in the bank and insurance sectors to reach a permanent solution.
02/01/2022
Inventory Reporting in 2022
Order no. 28/2022-XXII, of the Deputy Secretary of State and Tax Affairs, of January 25, 2022, establishes that the obligation to the inventories reporting for 2021, provided for in Decree-Law no. 198/2012, of August 24, can be complied with until February 28, 2022, without any increases or penalties.
Furthermore, it is hereby informed that the structure of the delivery remains the same for 2021 as that applied in relation to the inventories of 2020.
Termination of Double Taxation Agreement Between Portugal and Sweden
Today was published Notice n.º 2/2002 that made public the decision of Sweden to terminate the Convention between Portugal and Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The termination of the Double Taxation Agreement was motivated by the tax exemption granted by Portugal under the Non-Habitual Resident (NHR) tax regime to pension income.
The termination is effective from 1 January 2022.
