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Portugal: Stamp tax guidance

Portugal: Stamp tax guidance

Guidance (Ordinance No. 339/2019) published in the official gazette in early October 2019, provides rules with regard to monthly reporting and remittances of stamp tax (duty).


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The ordinance implements provisions of the stamp tax law (Código do Imposto do Selo) and provides:

  • Filing a monthly stamp tax declaration is required by all taxpayers that conduct transactions that are subject to the stamp tax (even if the taxpayer is exempt from paying the stamp tax).
  • Remittances of the stamp tax made to the government will require and generate a proof of delivery and a single collection document.

These measures are effective 1 January 2020.

Read an October 2019 report (Portuguese) prepared by the KPMG member firm in Portugal

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