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Portugal: Postponed deadline for transfer pricing documentation (COVID-19)

Portugal: Deadline for transfer pricing documentation

The Portuguese government issued an order (n.º 153/2020 – XXII of 24 April 2020) postponing the deadline for taxpayers to prepare and submit transfer pricing documentation in response to the coronavirus (COVID-19) pandemic.


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The new deadline to prepare and submit transfer pricing documentation is 31 August 2020.

Transfer pricing documentation that is completed by this new deadline will not be subject to a penalty assessment.

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Portugal:

Susana Pinto |

Tiago Rocha |

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