Tax and Customs Authority

Excise and Vehicle Tax Services

Circular-Letter No 35.037, of 30 December 2014

Approving instructions concerning the procedures applicable to operations carried out with tobacco products, in particular:

  • Procedures designed to obtain authorisations to trade tobacco brands;
  • Requirements for the supply and placing of tax labels;
  • Requirements and procedures for the setting up of a tax storage warehouse ; Intra-community import and acquisition of tobacco products, as well as circulation of goods under suspension arrangements;
  • Situations eligible for the reimbursement of Tobacco Tax; and
  • Distance tobacco products purchase operations.

Tax and Customs Authority

Excise and Vehicle Tax Services

Circular-Letter No 35.038/2014, of 31 December 2014

Approving the instructions relating to the procedures for compliance with the obligations and formal requirements set out in connection with the lightweight plastic bags contribution, including:

  • Entry and exit of lightweight plastics from the tax warehouse ;
  • Circulation and release for consumption of lightweight plastics;
  • Assessemnt and payment of the contribution;
  • Applicable exemptions; and
  • Stock management.

Tax and Customs Authority

Tax Management Area – VAT

Circular-Letter No 30168, of 31 December 2014

Making public the most significant amendments made to the VAT Code and to complementing legislation by Law No 82-B/2014, of 31 December 2014, which approved the 2015 State Budget.

Tax and Customs Authority

Customs Regulations Services

Circular-Letter No 15324/2015, of 6 January

Informing on the update of Annex VIII of the Customs Import Declaration Manual, which contains the codes of the types of levies and revenue items that may be used in import  declarations, and clarifying that the Assessment Entry related with the assessment of the contribution on lightweight plastic bags cannot be made under the Automated Handling System for Custom Import Declaration, being made by the Customs Administration through the Customs Accounting System.

Tax and Customs Authority

Excise and Vehicle Tax Services

Circular-Letter No 35.039, of 7 January

Making public the requirements on the tax incentive regime for the destruction of end-of- life passenger vehicles introduced by the Green Taxation Law, according to which the introduction of a new plug-in hybrid unregistered vehicle in the consumption may benefit from a reduction of the vehicle tax of up to EUR 3,250.00. It also clarifies the procedures to be followed at the relevant customs.

Tax and Customs Authority

Customs Regulations Services

Circular-Letter No 15327/2015, of 9 January

With regard to the authorisation and certification documents relating to the release of goods in the scope of exports, this Circular-Letter clarifies that the effect of the release authorisation is the authorisation for the export operation itself being the certification of release that confirms the effective release of the goods outside the European Union, and is, therefore, the supporting document of the export of goods .

It further clarifies which are the documents that embody the authorisation and certification of release and publishes examples of such documents .

Tax and Customs Authority

Office of the Director-General

Circular No 1/2015, of 12 January

Making public the personal income tax withholding rates for persons with income from employment and pensions who are resident for tax purposes in the Portuguese territory , with the exception of the Autonomous Regions of Azores and Madeira, to be applicable during 2015.

Tax and Customs Authority

Excise and Vehicle Tax Services

Circular-Letter No. 35.040, of 13 January

Making public the oil and energy products that are subject to an additional contribution on the carbon emissions,  which  was  introduced  in  the  Excise  Duty  Code  by  Law No. 82-D/2014, of 31 December, also  clarifying which is the applicable rate of the additional contribution and the amounts resulting thereof.

Tax and Customs Authority

Office of the Director-General

Circular No. 2/2015, of 28 January

Making public the personal income tax withholding rates for persons with income from employment and pensions who are resident for tax purposes in the Autonomous Regions of Azores, to be applicable during 2015.