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Portugal: Country by Country reporting

Until 31 December 2018 it should be submitted the CbCr (Country-by-Country) declaration for Presentation of Financial Information with regards the tax period ended in 31 December 2017.

The following information should be reported:

  • Gross income, detailed by those arising from related entities and from independent entities;
  • Results before corporate income tax;
  • Tax amounts due and paid on profits including the withholding taxes;
  • Equity, by each item, at the end of the tax period;
  • Number of full-time employees at the end of the tax period;
  • Net tangible assets value, except cash and equivalents;
  • List of the “constituent entity” of the “multinational group of companies”, mentioning its tax residence jurisdiction, specifying the main activities that are carried out by this entity;
  • Any other information and explanation that may be considered relevant.
Portugal Technical Guide

Know the main legal, labor, tax and accounting requirements to set up a company in Portugal. Discover the 7 Steps requiered to start up your own business in the country. Find what you are looking for in our Technical guide from Portugal.

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2018-10-16T17:54:06+00:0016/10/2018|Latest news, Impuesto|