Tax System in Portugal

 

 

An overview of the Portuguese Tax System and useful forms

      News from the Portuguese Tax and Customs Authority (also available on the IOTA Website)
                                               

     

Portuguese tax system

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Tax System in Portugal

This document is intended to be a descriptive and synthetic information about some major aspects of tax legislation concerning Portuguese main taxes.
The present text is in reference to 31st January 2009.

Three major pillars of the Portuguese tax system

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Three major pillars of the Portuguese tax system - The General Tax Law and the two main direct taxes, IRS and IRC

Disclaimer: These translations are not, and do not purport to be, official, and are intended for informational use only.  They have no status other than as an informal, unofficial, aid to non-Portuguese speakers in understanding the Portuguese direct tax system.  Only the Portuguese originals can be relied on for interpretative purposes, and in any dealings with the Portuguese tax system or its officials.

Conventions for the avoidance of double taxation

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Double Taxation Agreements (DTA) signed by Portugal:



Tax Information Exchange Agreements (TIEA) signed by Portugal:

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Non-regular residents

Personal Income Tax - Non-regular Tax Regime

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Learn all about passwords on Portal das Finanças

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Document for payment of VAT by European Union taxpayers not residing in the national territory

Form that taxpayers not residing in the national territory should use to bank transfer payment of VAT due as a result of processing an application for reimbursement under Decree-Law n. º 186/2009 of August 12th.


Possibilities for objection and appeal against a claiming refund of VAT decision

Applicants who want contest the refusal of payment or partial payment, can file complaint to the Director of the Department of Tax Refunds Services, Avenida João XXI, 76 5.º, 1094-065 LISBOA - Portugal,  in 120 days, or can file a judicial review, in 3 months directed to the judge, the last may be presented in the 3rd Local Services of Lisbon who is located in : Rua dos Correeiros, nr 70, 1100-167 Lisbon or in www.portaldasfinancas.gov.pt, following the links Serviços Tributários / Cidadãos or Empresas / Entregar / Reclamações - Graciosas  / IVA.

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Guide to the VAT mini One Stop Shop
From the European Comission (Directorate-General Taxation and Customs Union)

practical guide has been prepared in order to provide a better understanding of the EU legislation relating to the mini One Stop Shop, as well as the functioning and technical specifications concerning the special schemes. This guide is available both in English and Portuguese.

This guide is not legally binding and only provides practical and informal guidance about how the EU law and EU specifications should be applied. As work in progress, it reflects the state of play at a certain point in time in accordance with the knowledge and experience available.

The guide will be complemented at a later stage by explanatory notes on the place of supply rules for telecommunications, broadcasting and electronically supplied services.

For more information or access to other versions of this guide, please see the following address:
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/

EU Council Directive 2003/48/EC

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EU Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments:

Council Directive 2003/49/EC of 3 June 2003

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Council Directive 2003/49/EC of 3 June 2003, on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States:

Certification of computer invoicing programmes

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Certification of computer invoicing programmes relating to the Corporate Income Tax Code

SAF-T PT

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SAF-T PT (Standard Audit File for Tax purposes)

SAF-T PT

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Instructions for electronic invoice / receipt issuing system