Portuguese Tax System Portuguese Tax System

Tax System in Portugal

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

** Useful information**
	.................................................................................................. Double Taxation Agreements (DTA) signed by Portugal: DTA - Documents DTA - Summary Table DTA - Useful Forms Mutual Agreement Procedure Guidelines How to request a tax residency certificate for the purpose of activating the Double Taxation Agreement. Tax Information Exchange Agreements (TIEA) signed by Portugal: TIEA – Documents TIEA Summary table
	.................................................................................................. Travellers Customs guide for travellers If you are entering or leaving the EU with € 10,000 or more in value you must make a cash declaration to Customs. See how.
	.................................................................................................. E-Taxfree Portugal – Information
	.................................................................................................. Immigrant citizens Change of non resident status to resident
	.................................................................................................. Non-Habitual Resident Registration with the Tax and Customs Authority
	.................................................................................................. Pay taxes in Portugal Leaflet
	.................................................................................................. How to pay taxes if you are abroad Leaflet

	.................................................................................................. Passwords for Portal das Finanças Leaflet
	.................................................................................................. Reliability of contacts - e-mail and mobile Leaflet
	.................................................................................................. e-Balcão - Clarifying questions and solving problems through Portal das Finanças Leaflet
	.................................................................................................. Value added tax refund regime for taxable persons not established in the Member State of refund Guide and legislation
	.................................................................................................. 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.
	.................................................................................................. One Stop Shop VAT e-commerce rules are changing from 1 July 2021 Prepare your online business for the new future-proof VAT rules and get informed about the upcoming changes. You may access: The website for pre-registration in the scheme, from the 1st of April until the 30th of June 2021; Fact sheets, guidelines and documentation.
	.................................................................................................. Mini One Stop Shop Special VAT scheme for telecommunications services, broadcasting, television and electronically supplied services. If your company is carrying on its activity in the EU, be aware of the special rules that apply to you. You may access here the website for registration in the scheme (with guidelines and documentation). For more information, please see the following address: https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services_en#new_rules
	.................................................................................................. Council Implementing Regulation (EU) No 1042/2013 Explanatory notes on EU VAT place of supply rules on services connected with immovable property that enter into force in 2017.
	.................................................................................................. EU Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments: Directive 2003/48/EC of 3 June 2003 Useful Forms
	.................................................................................................. 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: Directive 2003/49/EC of 3 June 2003 Useful Forms
	.................................................................................................. CESOP – Central Electronic System of Payment information Legislation General Guidance
	.................................................................................................. Communication Regime of arrangements (internal or cross-border) with fiscal relevance Legislation Statement of Communication / General Guidance
	.................................................................................................. Certification of computer invoicing programmes relating to the Corporate Income Tax Code Ordinance n.º 363/2010 of the 23rd June Order Nº 8632/2014 of the 03 of July
	.................................................................................................. SAF-T PT (Standard Audit File for Tax purposes) Ordinance nº 321-A/2007 of the 26th March Ordinance Nº 302/2016 of the 2nd December
	.................................................................................................. QR Code Ordinance nº 195/2020 of the 13th August QR Code - Technical Specifications
	.................................................................................................. Ways of protection of the taxpayer before the Portuguese Tax Administration Partial translation of the Code of Tax Procedure and Proceedings from Portuguese into English
	.................................................................................................. ATGo - User’s Guide A single point of access where you can carry out operations and view your data held by the Tax and Customs Authority. With the ATGo app you can check the evolution of your professional activity, namely your income and expenses. You can also issue and view your receipts in a practical and effective way.