Portugal

On 1 September 2026, the Portuguese State Secretariat for Tax Affairs (SEAF) issued Despacho n.º 114/2026‑XXV, extending the deadline for submitting the declaration required under Article 45(1)(a) of the Global Minimum Tax Regime (Regime do Imposto Mínimo Global – RIMG). This regime implements the OECD Pillar Two GloBE rules and the EU Directive 2022/2523 into […]

On 28 August 2026, the Portuguese Government published Portaria n.º 395-A/2026/1, revising and establishing the unit tax rates for the Tax on Petroleum and Energy Products (ISP). This legislative act updates the fiscal framework for mineral oils, natural gas, electricity, and other energy products, aligning national rates with EU Energy Taxation Directive minimums and national

The Portuguese Tax and Customs Authority (AT) published AT‑NEWS n.º 8/26, detailing the most relevant results of the 12th Action Plan of the Law Enforcement Working Party – Customs (LEWP‑C), an EU Council body coordinating customs enforcement across Member States. The report covers joint operations conducted in the first half of 2026, including Operation SHIELD

Despacho n.º 104/2026-XXV, dated 21 August 2026, establishes updated procedures for the certification of goods exit from the EU territory as proof of VAT exemption on intra-Community supplies and exports. Issued by the Secretary of State for Fiscal Affairs (SEAF), this dispatch clarifies the evidentiary requirements that Portuguese exporters and dispatchers must satisfy to securely

The Portuguese Tax Authority (AT) has published a comprehensive Frequently Asked Questions (FAQ) document addressing the recent alterations to the Periodic VAT Return (Declaração Periódica do IVA), implemented for reporting periods starting 1 July 2026. These changes, stemming from Decree-Law n.º 35/2025 and subsequent ordinances, introduce new fields for digital platform operators, enhanced breakdowns of

The Portuguese Tax Authority has activated the electronic submission service for Model 63 — the Global Anti-Base Erosion (GloBE) Information Return (GIR) — under the Global Minimum Tax regime (Regime do Imposto Mínimo Global / Pilar 2), transposed via Decree-Law n.º 62/2024. This filing obligation applies to Ultimate Parent Entities (UPEs) of multinational enterprise (MNE)

As of 3 August 2026, the Portuguese Tax Authority introduced an updated catalog of stop words for the ICS2 electronic summary declaration system, a core component of Portugal’s customs control framework aligned with the Union Customs Code (UCC) and its subsequent implementing regulations. The ICS2 system mandates that economic operators and their authorized customs representatives

On 3 August 2026, the Portuguese Tax Authority issued a new security alert warning taxpayers of a sophisticated phishing campaign involving fraudulent emails and text messages (SMS) purportedly sent on behalf of the institution. This alert forms part of an ongoing series of security warnings that the authority has periodically released since 2022 to inform

On 28 July 2026, the Portuguese Tax Authority issued a targeted security alert regarding a circulating fraudulent message campaign directed at taxpayers and businesses, exploiting themes related to recent customs reforms and tax compliance deadlines. The alert, disseminated through the authority’s official communication channels, warns of SMS and email messages bearing subject lines such as