Latest news and stories about tax compliance in legal in Portugal for expats and residents.
The Portuguese Tax Authority identified 642 million euros in unpaid taxes from large taxpayers, marking a 6.64% annual increase, with significant corrections found in VAT and corporate income tax.
From 1 January 2026 the amendment to the VAT periodicity regime shifts the onus from the Tax and Customs Authority to the taxpayer: rather than receiving an official reclassification, taxpayers must now submit a formal declaration to request a change of periodicity. The declaration should identify the taxpayer (tax identification number and contact details), state the current and requested VAT periodicity classification, give the intended effective date and the legal or factual reasons for the change (for example a change in turnover, accounting regime or business structure), and attach any supporting documents required by the Authority.
In practice the declaration is normally submitted electronically via the Authority’s online portal and must be signed with the appropriate digital signature or authentication method. Before filing, reconcile turnover figures and previous VAT returns so the requested periodicity is consistent with statutory thresholds; indicate whether the change is temporary or permanent; and keep a copy of the submission receipt. Late, incomplete or absent declarations can lead to the Authority maintaining the previous classification, administrative penalties or cash‑flow disruption from an unexpected reporting frequency. For most taxpayers — and especially for expats or businesses undergoing structural change — it is advisable to consult an accountant or tax adviser to check eligibility, prepare supporting evidence and confirm the correct form fields and deadlines on the Authority’s website.
The tax administration aims to tighten oversight of digital platforms due to suspicions of fake invoicing used to reduce VAT payments, according to a government report. The report on combating tax and customs fraud for 2025, prepared by the office of Secretary of State for Tax Affairs Cláudia Reis Duarte, identifies the sector as high-risk. Investigations by the Tax and Customs Authority (AT) revealed complex schemes involving long chains of entities designed to evade VAT and corporate income tax. The AT plans to develop new risk indicators for early detection and conduct nationwide field operations to address these irregularities, which have also been identified in sectors ranging from logistics and construction to wholesale trade.
Portugal’s tax authority received a record 3.6 million financial records from 103 countries last year as the international crackdown on offshore tax evasion and hidden foreign income continued to gather The post Portugal receives 3.6 million overseas tax records as global data-sharing expands appeared first on Portugal Resident.
The tax authority requested the lifting of banking secrecy in 803 cases in 2025, and in 73% of those instances, the consultation of data was authorised voluntarily by the taxpayers involved, according to the report on combating fraud.
The government explains that this and other instruments to combat tax fraud and evasion are triggered by the Finance Ministry in “highly complex situations”.
The Portuguese Tax and Customs Authority has issued an alert to Brazilian residents regarding the reporting of income and bank accounts held outside of Portugal.
More than half (58%) of financial leaders at global companies consider new national and international tax compliance mandates to be complex, while 44% state that regulatory changes, new e-reporting obligations, and electronic invoicing requirements are happening too quickly to be managed effectively. These are some of the findings.
Just as justice should be blind, the Tax Authority must treat everyone equally.
The Portuguese tax authority has issued a formal alert concerning the correct procedures and compliance requirements for issuing invoices within the country.
The organization led by Pedro Proença chose not to appeal and settled the outstanding amounts. Pending fines are expected to further increase the final bill.
The Portuguese Football Federation (FPF) has paid an additional 700,000 euros to Social Security, bringing the total amount settled to approximately 3.3 million euros regarding the contract of former national team coach Fernando Santos. The Portuguese Football Federation proceeded with an additional payment of 700,000 euros related to the ongoing case.
The operation took place this Thursday on the main access roads to supply markets.
Accountants and the Tax Authority hold differing views on the validation of invoices for taxpayers residing in municipalities where a state of calamity was declared due to storms. The head of the Order of Certified Accountants (OCC) stated this Tuesday that there is a “dispute” with the Tax and Customs Authority (AT), as these should have been included in the moratorium.
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The submission of inventories to the Tax Authority is an annual tax obligation that must be completed by the end of the month following the end of the accounting period — in most cases by 31 January when the tax period coincides with the calendar year. This submission reports the inventories existing on 31 December ...
The lack of registration of tourist activity operators prevents compliance with licences, insurance and tax obligations. A local association laments the 'impunity', saying it is 'harmful' to those who comply with the law.
The PS (Socialist Party) and PSD (Social Democratic Party) MPs elected by the Azores to the Assembly of the Republic (AR) asked the Government for explanations after they challenged changes to the mobility allowance, due to the requirement that beneficiaries have their tax affairs regularised. MP Paulo Moniz (PSD) described the change in the eligibility criterion for the allowance as “arbitrary and inappropriate”...
