Dear Clients, Partners and Friends,   Throughout its existence, Gonçalves & Gomes, Lda., has promoted important changes in its structure and organization, always with the aim of offering a complete and adequate management service to the needs of its Clients.   In this sense, and continuing this process, we...

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Deferral of social security contributions – 2022

The portuguese government announces a new extraordinary regime for deferring the payment of social security contributions, through Ordinance No. 141/2022, of May 3, 2022 and Decree-Law No. Extraordinary scheme for deferring the payment of social security contributions – months of April, May and June “1. They are entitled to...

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AT launches new APP

AT GO is an mobile APP available for IOS and Android, whose purpose is to simplify compliance with the tax obligations of individual taxpayers who carry out a professional activity on their own without organized accounting. ATGO is a single point of access where these taxpayers can carry out...

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ATIVAR.PT IEFP Internships 2022

Internships lasting 9 months, non-extendable, with a view to promoting the insertion of young people into the labor market or a retraining of the unemployed.   RECIPIENTS: Young people aged 18 years or over and under 30 years of age, with a qualification of level 3, 4, 5, 6,...

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Procedures for IRS 2022

As usual, the annual income tax return must be submitted, or the automatic version validated, between April 10 and June 30, 2022. However, before submitting the declaration, there are two fundamental steps to be taken during the month of February. Communication of changes to the household – By February...

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RMMG Increase 2022 + Exceptional Measure Compensation RMMG Increase

Please be advised that the increase in the national minimum wage to the value of €705 with effect from 01/01/2022 was approved.   In this sense, through Decree-Law nº 109-B/2021, the Portuguese government creates an exceptional compensation measure.   Exceptional RMMG Increase Compensation Measure   Subsidy amount: o 112€...

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We hereby share the Resolution of the Council of Ministers No. 157 / 2021, published on November 27th , 2021, which determines the state of calamity until March 20th , 2022. From this resolution onwards, there were several containment measures, which take effect tomorrow, December 1, 2021. In this...

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Introduction of QRCode and Unique Document Code | Required in 2022

We recall that it was decreed by DL nº. 28/2019, of 02/15, the obligation to implement QR CODE and ATCUD codes in invoices. This obligation, initially scheduled for January/2021, was later postponed. Thus, and with the end of the year at hand, we remind you that the following measures...

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Communication Decree-Law No. 78-A/2021

Please be advised that Decree-Law No. 78-A/2021 was published on September 28, 2021, in the Republic Gazette, which aims to: Change the exceptional and temporary measures relating to the COVID-19 disease pandemic, as of 01 st October 2021. Among some of the changes, we name: “Article 13 -B […]...

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IRS 2020 installment plan registration

The deadline for registering the IRS 2020 installment plan for taxpayers who have not paid their bill of payment until 31 August ends today, September 15, 2021. For the amounts of tax debts up to the value of five thousand euros, it is possible to apply in the version...

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2021 Vacations

Dear Client, Please be advised that Gonçalves & Gomes will close for the vacation period from August 16th to the 31st. We take this opportunity to wish all our Clients, Team and Friends an excellent and relaxed vacation, always in safety ☀️🏖️

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21º Anniversary

July 12th,  2000 – July 12th, 2021 Today, Gonçalves & Gomes celebrates its 21st Anniversary. The last year was a year of great challenges for all of us, we learned to live in a pandemic and to live with its great challenges. The world has changed and so have...

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What is? It is an incentive system promoted by the Portuguese Government, which will allow taxpayers to accumulate the amount of VAT paid in the accommodation, culture and restaurant sectors. The accumulated value can be discounted in future purchases, in any of the three sectors covered, up to a...

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Social Security Debts – Exceptional Installment Payments Scheme

The Ordinance No. 80/2021, of April 7, 2021, disclosed the exceptional payment system in installments for debts of social security contributions that are not in the process of executive process. This regime is applicable to all entities that present debt due to non-payment of contributions or contributions under the...

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Rules for sending the SAF-T of accounting / Fine Planned

In accordance with the SAF-T accounting rules, in terms of IRC, paragraph 3 of article 123 of the IRC Code, which will not allow delays in the execution of accounting for more than 90 days, counted from the last day of the month to that the operations respect. A...

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Single Report 2020 – New Deadline

Due to the exceptional context arising from the Covid-19 Pandemic, it was communicated by the competent entities that this year, exceptionally, the Single Report will have a new submission deadline. This report must be submitted by employers between April 16th and June 30, 2021. Please note that this communication...

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Introduction of QRCode and Unique Document Code – Suspended in 2021

In the State Budget for 2021, the suspension of the entry into force, in January 2021, of the mandatory incorporation in QRCode invoices and the unique code of the document (ATCUD) for VAT liabilities was approved. Thus, the two points of DL no. 28/2019, of 2/15, which imposes obligations...

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New Measures for Economic Support

On November 5th, 2020, a series of support measures in the follow-up to the Covid-19 pandemic was approved by the Council of Ministers, aimed at companies: Subsidies for micro and small companies, whose activity belongs to sectors affected by the exceptional measures COVID-19, in the total amount of 750...

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Measures for 121 counties at high risk of infection

Yesterday, on November 2, 2020, the Resolution of the Council of Ministers no. 92-A / 2020 was published, which declares the situation of calamity, within the scope of the Covid-19 disease pandemic. This publication pays special attention to 121 counties considered to be at high risk of infection publishing...

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Implementation of the single document code (ATCUD) postponed to 2022

Considering the Dispatch of Sr. SEAAF nº 412 / 2020.XXII, the communication of the documentary series, as well as the introduction of ATCUD in the documents, was rescheduled for January 1st , 2022. In this context, a prior adaptation period will be available from the beginning of the 2nd...

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State of calamity – new prevention measures

The Prime Minister announces yesterday a series of new containment measures taking into account the nacional outlook for the Covid-19 pandemic. From 00:00 a.m. today, October 15, 2020, these eight measures must be complied with in accordance with the instructions of our government: The national territory becomes a state...

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New IEFP measures – Hiring Support

A measure to support hiring – Incentive for the company is open on the IEFP portal – incentive ATIVAR.pt; and a measure to support internships – Internships ATIVAR.pt. Incentive ATIVAR.pt Financial support for employers who enter into non-term employment contracts, with unemployed people enrolled in the IEFP, with the...

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CFEI II – A new tax benefit

Within the scope of the supplementary State Budget, a new tax benefit was approved, called Extraordinary Tax Credit for Investment II (abbreviated as CFEI II), whose outlines are set out in Annex V of the law. This new benefit comes in competition with the DLRR and the RFAI, and...

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Supplementary Budget 2020 and fiscal implications

The Supplementary Budget for 2020 (Proposed Law nº33 / XIV) has already been approved by the Council of Ministers, which will materialize the provisions of the Resolution of the Council of Ministers nº 41/2020, of 6.6, proceeding to the amendment of Law nº2 / 2020, of 31.3 (LOE for...

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Holidays G&G 2020

Dear Clients, Please be advised that Gonçalves & Gomes is closed for holidays from August 15th to August 30th, 2020. We wish you all a pleasant vacation season ⛱️

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20th Anniversary

July 12, 2020 marks the 20th anniversary of Gonçalves & Gomes. 20 years of rigor, dedication, experience, professionalism and hard work. 20 years of constant effort to bring all of our Clients to a “safe heaven”. Gonçalves & Gomes would like to leave a message of appreciation to all...

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New support measures for companies

It was established in the Diário da República the implementation of new measures for companies that were under a simplified exemption regime. Warn that applications for these measures are not yet open. 1. Extraordinary financial incentive to normalize business activity This measure applies to companies that have benefited from...

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Approval of entities benefiting from VAT exemption in the acquisition of goods necessary to combat COVID-19

In the current context of a public health emergency caused by the Coronavirus disease pandemic (COVID -19), the Government has taken a series of measures with the aim of mitigating the effects of the outbreak on Portuguese society and economy. With the approval by the Assembly of the Republic...

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Program “Adaptar”

The Portuguese State created a program to support companies, called the ADAPTAR Program, with a view to “lessening the increased costs for the rapid restoration of the conditions of operation of micro, small and medium-sized companies”. This program aims to support “the costs of purchasing personal protective equipment for...

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Extraordinary Incentive Financing to Support The Normalization of The Company’s Activity

Extraordinary financial incentive to support the normalization of the company’s activity, to be granted by IEFP, within the scope of exceptional and temporary support measures for workers and employers affected by the COVID-19 pandemic, provided for in Decree-Law no. 10-G / 2020, of March 26. Employers of a private...

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