NEWSLETTERS #VAT

Newsletter #3 - 01/06/2024 Inventory Counts | Invoices in PDF and SAFT | Write-off of Tangible Fixed Assets | Health insurance (IRC)

Newsletter #6 - 15/05/2024 Doubtful debts and uncollectible credits (Article 78) Return of Special Payments on Account (PEC) VAT - Amendment of amount 2.37 of list I

Newsletter #8 - 27/09/2024 Change in the functionality of "green receipts" IRS - Changes to withholding tax tables Balance Sheet Bonuses - IRS exemption in 2024 Waiver of VAT exemption on internal transactions Accounting treatment of non-refundable subsidies in the context of the PRR - NCRF 22

Newsletter #9 - 30/10/2024 Treatment of Rental Deposit VAT - Treatment of vouchers Key Corporate Income Tax (IRC) Measures in the 2025 State Budget Proposal

Newsletter #10 - 11/26/2024 Arbitration and tax benefits in restructuring; RETGS; VAT deduction via PDF invoices; Sale of shares in Cape Verde; Exchanges of shares; Splits-mergers; Tax transparency in single-member companies; and, IMT/IS exemptions

Newsletter #12 - 05/05/2025 1- Corrections to the transfer value of real estate for IRC purposes: effective price vs VPT; 2- VAT: Reversal of the taxable person in works with assembly; 3- Split and exemption from IMT/IS: only with autonomous line of business; 4- Credit notes and VAT: individual proof of knowledge required.