Ministry of Finance – Tax and Customs Authority

Decree No. 8632/2014, of 24 June, published in the 2 nd Series of  Diário da  República (Portuguese official gazette) of 3 July.

Setting  out the technical requirements to be complied with by invoicing programs and  similar programs, mentioned in the Corporate Income Tax Code (“CIRC”), including those  already certified, in compliance with paragraph e) of  article 3 of Ordinance No.  363/2010, of 23 June.


Lei No. 44/2014, of 11 July

Authorising the Government to approve a new Investment Tax Code and to amend the  Tax Benefits Code, enacted by Decree-Law No. 215/89 of 1 July.

Autonomous Region of Madeira – Legislative Assembly

Regional Legislative-Decree No. 5-A/2014/M, of 23 July

Amending the legal provisions of the additional regional tax (derrama regional), enacted  by articles 3 and 6 of Regional Legislative Decree No. 14/2010/M, of 5 August. With this amendment, the legal framework of the regional additional  regional tax is  equated to the general legal framework of additional State tax, provided for in the CIRC,  as amended by Law number 2/2014, 16 January.

In the same manner, the method of calculating additional advance payments, due by  legal persons or persons treated as legal persons whose IRC constitutes income of the  Autonomous Region of Madeira, is equated to the general framework of additional  advance payments, provided for in the CIRC.

The legal framework of the additional advance payments will continue not to be applied  to entities licensed to operate in the Free Trade Zone of Madeira that benefit from the  corporate income tax rate reduction regime provided for in  article 36 of the Tax Benefit  Code.