Public Portugal Author: Kristina Dosen
From January 2024, legal entities will have to pay tax installments and any other credits charged by AT-Tax and Custom Authority in Portugal exclusively through electronic payment methods. More details are as follows.

Fiscal subject related

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Content accuracy validation date: 12.02.2024
Content accuracy validation time: 10:21h


More precisely, changes to Article 40 of the General Tax Law (LGT), approved as an annex to Decree Law No. 398/98 of December 17th, state that payment, by legal entities, of tax installments and any other credits charged by the Tax and Customs Authority is exclusively made by electronic means of payment, regardless of whether specific means of payment are provided for in the special legislation relating to each tax.

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