Contact: Espanha e Associados, Sociedade de Advogados, RL (Portugal)
It was published the Ordinance nr. 2/2015, of 6 January, which approves the structure and characteristics of the electronic file for the communication of inventories by the taxpayers to the Portuguese Tax Authorities.
Taxpayers must report its 2014 inventory, until the 31st January 2015, except if they have adopted a different financial year from the calendar year, and in that case, the communication must be done until the end of the first month after the financial year end.
It is applicable to taxpayers with its headquarters, permanent establishment or tax residence in Portugal, have organized accounting, that are obliged to keep an inventory and have had an annual turnover higher than Euro 100,000 in the previous financial year.
