The Portuguese tax authorities have postponed the implementation of their new Stamp Duty reporting system until 2021. The decision has been taken in light of the ongoing coronavirus crisis that led the Portuguese government to declare a State of Emergency. The previous Stamp Duty reporting system will therefore remain in place until the end of this year. Stamp Duty returns for the tax periods January, February and March 2020 will have to be declared by 20 April 2020 at the latest.
It is now expected that the new Stamp Duty reporting system will be implemented starting with the tax period January 2021.
