ATCUD – Changes to Invoicing in 2023
The publication of Decree-Law No. 28/2019 requires that, starting from 1 January 2023, the Single Document Code (ATCUD) will be present in all fiscally relevant documents. ATCUD - O que…
VAT Exemption – Article 53
The State Budget for 2023 provides for changes to Article 53 of the CIVA, among which is the increase in the turnover limit, which will be EUR 13,500, as from…
AIMI – What is it and who is subject to it?
The Additional Municipal Property Tax (AIMI) came into force in 2017 as a way to replace Stamp Duty which aimed to individually tax properties worth more than €1 million. What…
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