Ministry of Finance
Decree-Law No. 26-A/2014 of 17 February
Approving the creation of the drawing “Factura da Sorte”, a drawing by which the Tax and Customs Authority (“TCA”) will allocate prizes to the taxpayers that ask to be issued invoices when purchasing goods and services, expressly stating their tax identification number (“NIF”).
The purpose of the implementation of this drawing is to strengthen the role played by all citizens in the combat against parallel economy and tax evasion .
Ministry of Finance
Portaria (Ordinance) No. 44-A/2014 of 20 February
Approving the regulation of the drawing “Factura da Sorte”, created by Decree-Law No. 26-A/2014 of 17 February.
The Regulation establishes the rules to conduct and participate in the drawing “Factura da Sorte”, namely, the amount required for the allocation of the coupons drawn, how often the drawings are conducted, the category of prizes and the rules on the delivery of prizes to the winning taxpayers, as well as the rules concerning the surveillance and drawings’ ballot.
The main characteristics of the drawing are the following :
- The drawing only relates to invoices issued from 1 January 2014;
- The first drawing takes place in April, by reference to invoices issued in January that have been validly reported to the TCA until the end of February;
- At each drawing only invoices for the purchase of goods or services by natural persons in the Portuguese territory are eligible ;
- The invoices must contain all the information provided for in the law , include the tax identification number of the purchasers, comply with the relevant issuing requirements of issue and have been validly reported to the TCA by the issuer;
- Invoices relating to purchases made in the context of business activities, be it commercial, industrial or agricultural, albeit carried out by natural persons, and the activities pursued in the context of liberal professio ns are not eligible;
- Natural persons who, albeit fulfilling the conditions required to participate in a drawing, do not wish the invoices in which they appear as purchasers to be taken into account for that purpose, must expressly inform the TCA accordingly, through the site Portal das Finanças;
- The “Factura da Sorte” coupons are allocated monthly to each purchaser, for every EUR 10 or fraction of EUR 10 of the total value of the invoices, including taxes, in which each natural person appears as purchaser and that are eligible for the drawing;
- The TCA will grant consumers access to all the invoices issued and reported by the trader, on the site of Portal das Finanças, by using the relevant password;
- The prizes allocated cannot exceed the following amounts per year (which include the tax payable on the purchase and the allocation of the prize):
- Value set for 2014 – €3,354,545.45;
- Value set for 2015 - €930,27.27;
- There will be a weekly drawing, designated as regular drawing, and a semi - annual drawing, designated as extraordinary drawing;
- A prize is attributed at each regular drawing and three prizes are attributed at each extraordinary drawing;
- The prizes will be allocated in kind, such as light passengers vehicles or other goods to be defined by decree.
- Until the day before each drawing, the TCA discloses on Portal das Finanças the main characteristics of the prizes to be allocated.
- The drawings are conducted by IT application run on certified equipment , which draws at random a number corresponding to the winning coupon from all the coupons in each drawing.
- The TCA informs the winning taxpayers that they are entitled to the prizes by registered letter sent to their address for tax purposes or by notice to their electronic mail box.
- The prizes must be collected from the Tax Office of the address for tax purposes of the winning taxpayers and entitlement to the prizes expires 90 days from the date the drawing was conducted.
Ministry of Finance – Office of the Secretary of State of Tax Affairs
Despacho (Decree) No. 2937/2014 of 21 February
Approving the forms and corresponding instructions for the application of the Special Taxation Scheme of Income from Debt Securities, adopted by Decree-Law No. 193/2005 of 7 November.
In concrete, the following forms were approved:
- Form No. 25-RFI return – request for reimbursement of the Portuguese tax unduly withheld upon expiry of the coupon or upon the reimbursement of debt securities covered by the special taxation scheme (Article 9 of the Special Taxa- tion Scheme of Income from Debt Securities, adopted by Decree-Law No. 193/2005 of 7 November);
- Form No. 26-RFI return – request for reimbursement of the Portuguese tax on the countable interest on the date of transfer of debt securities , covered by the special taxation scheme from an account not subject to withholding to an account subject to withholding (Article 13 of the Special Taxation Scheme of Income from Debt Securities, adopted by Decree-Law No. 193/2005 of 7 November).
It should be noted that, with regard to securities issued until 31 December 2013, the forms will only apply to income obtained after the date of the first maturity date after such date.