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Stamp Duty monthly return
Stamp Duty monthly return
Find bellow the Ministerial Order
The Ministerial Order no. 339/2019, of 1 October, was published on the Portuguese official gazette (“Diário da República”). This Ministerial Order approves the Stamp Duty monthly return and the corresponding filling instructions, that is foreseen in article 52-A of the Stamp Duty Code.
In relation to this Ministerial Order (that will enter into force in 1 January 2020) it is important to highlight the following:
- the obligation of filing this return falls on with the taxpayers that perform operations subject to Stamp Duty, even if those operations are exempt;
- whenever Stamp Duty is due, upon the submission of the monthly Stamp Duty return a collection document will be issued.
The Ministerial Order 339/2019 is attached.
© 2020 KPMG PORTUGAL – S.G.P.S., S.A., a Portuguese company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
