Credit institutions and financial companies must report to the Tax and Customs Authority, by the end of March each year, in respect of each taxpayer, on an official form:
As instituições de crédito e sociedades financeiras devem comunicar à Autoridade Tributária e Aduaneira, até ao final do mês de março de cada ano, relativamente a cada sujeito passivo, através de modelo oficial:
a) The transactions carried out with their intervention in respect of securities and stand-alone warrants;
a) As operações efetuadas com a sua intervenção, relativamente a valores mobiliários e warrants autónomos;
b) The results determined on transactions carried out with their intervention in respect of derivative financial instruments.
b) Os resultados apurados nas operações efetuadas com a sua intervenção relativamente a instrumentos financeiros derivados.
The reporting entities (credit institutions and financial companies), the end-of-March deadline and the split between securities and stand-alone warrants (transactions) and derivatives (results) are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.