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Prevention of the use of the financial system for the purpose of money laundering


During the financial year 2017, a number of legally binding and complementary legal acts aimed at preventing the use of the financial system for the purpose of money laundering or terrorist financing have been published in line with the DIRECTIVE 2015/849 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 20 May 2015.

End and conversion of shares to bearer


In addition to the latest legislative changes in securities, the Moneris Group, in constant follow-up and advice to your company, has created the present specialty article, which we invite you to read below.

What is your degree of confidence in the fulfillment of the labor obligations in your organization?


In a context of increasing regulation, companies are often unaware of the high number of labor obligations they are subject to and their consequences in the event of non-compliance.

Prohibition of payments or cash receipts in transactions of €3000 or more


Law no. 92/2017 of 22 August, which requires the use of a specific payment method in transactions involving amounts equal to or greater than € 3,000.

This law amends the General Tax Law (LGT), adding to it Article 63-E, and Article 129 (3) of the General Tax Offenses Regime (RGIT).

New legislation Tax Free


In accordance with Article 14 (1) (b) of the Value Added Tax Code, transfers of goods dispatched or transported outside the Community by an acquirer who is not resident or established in the European Union . That rule corresponds to the transposition of Article 146 (1) (b) of Council Directive 2006/112 / EC of 28 November 2006, the rules of application of which in the case of goods carried in baggage Of travelers, are laid down in Article 147 of that Directive.

Changes to Billing and Accounting SAF-T (PT) Files



Legal framework and entry into force

Ordinance no. 302/2016, of December 2, amended Administrative Rule no. 321-A / 2007, of March 26, in particular with regard to the data structure of the SAF-T (PT) file related to invoicing And created the taxonomies to be used in filling in the fields marked out in the data structure of the SAF-T (PT) file on accounting.

All taxpayers of IRC and IRS with organized accounts, who carry out, mainly, a commercial, industrial or agricultural activity, with headquarters or permanent establishment in Portuguese territory must have the capacity to export the SAF-T (PT) Invoicing and accounting, whenever requested by the services of the Tax and Customs Inspection, within the scope of their competencies, or to fulfill declaratory obligations that require it.

Consolidation of Accounts


The growth of companies and the globalization of their businesses lead to the creation of economic groups led by the so-called parent company, which leads to the need to present consolidated accounts. In fact, the economic groups are constituted by a parent company and all its subsidiaries.

Prohibition on the issue of bearer securities


It was published in Diário da República on May 3, 2017, Law no. 15/2017, which approves the prohibition on the issuance of bearer securities and at the same time imposes the conversion of securities to bearer securities Nominative securities. This Law introduces relevant changes to the Securities Code and the Commercial Companies Code in order to accommodate the desired changes. On the other hand, it should also be noted that it results in the transposition into Portuguese law of Directive 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing.

Amortization of intangible assets with indefinite useful life


The Accounting Standards Committee (CNC) recently released FAQ # 30, related to the amortization of intangible assets with an indefinite useful life within a maximum period of 10 years, in which it clarified that such assets should be amortized over a maximum period of 10 Years (§ 105) and subject to impairment tests under paragraph 107 of the NCRF 6.

Additional to IMI (AIMI) - New tax created by the State Budget Law for 2017


Law No. 42/2016 of December 28 (State Budget for 2017) created the additional to the municipal property tax (AIMI), to be in force as of 2017, which, after deduction of the Collection, constitutes income of the Social Security Financial Stabilization Fund, as provided for in Article 1 (2) of the IMI Code.