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.