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Monthly Official Form “DMR”

Monthly Official Form “DMR”

Ministerial Order nº 88-A/2020

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The Ministerial Order nº 88-A/2020, of April 6th has been published in the Official Gazette (“Diário da República”). 

Such Ministerial Order approves the changes to the monthly official form “DMR – Declaração Mensal de Remunerações” and related instructions for completion, based on:

  • the new taxation rules for employment income related to previous years introduced by the 2019 State Budget Law;
  • the partial exemption on employment introduced by the 2020 State Budget Law (employment income earned by individual taxpayers aged between 18 and 26 years, under the conditions foreseen in article 2.º-B of the Personal Income Tax Code).

The published Ministerial Order enters into force on the day following its publication (April, 7th, 2020) and shall take effect as from January, 1st 2020 (potentially leading to the submission of substitute declarations for January and February).

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