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ATCUD – Changes to Invoicing in 2023
The publication of Decree-Law No. 28/2019 requires that, starting from 1 January 2023, the Single Document Code (ATCUD) will be present in all fiscally relevant

VAT Exemption – Article 53
The State Budget for 2023 provides for changes to Article 53 of the CIVA, among which is the increase in the turnover limit, which will

AIMI – What is it and who is subject to it?
The Additional Municipal Property Tax (AIMI) came into force in 2017 as a way to replace Stamp Duty which aimed to individually tax properties worth

IAS increases by 8.4% in 2023
The value of the Social Support Index (IAS) will be updated by 8.4% in 2023, rising to €480.43. Learn about some implications of this increase.

Seconded Workers
There are many doubts regarding the rights and obligations of posted workers, such as where to pay Social Security contributions. Seconded workers definition According to

Requesting the IMI (Municipal Tax) Revision
Did you know that there is a possibility to request a review of your IMI? This may result in a lower amount to pay. What

IRS Jovem – Changes for 2023
From 2023 onwards, the IRS Jovem Tax regime will undergo some changes in order to cover more professionals and for a longer period of time.

New Visa For Remote Workers
On 30 of October it became possible to apply for a new visa for remote workers, allowing residence in Portugal for a period of up

Taxation of Cryptoassets – State Budget 2023
The draft State Budget 2023, released last Monday, aims to regulate the activity of buying and selling cryptoassets, but not only that. This change was
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