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Archived: Webinar – The Government’s New Agenda for Tax Simplification

Webinar – The Government’s New Agenda for Tax Simplification

April 7

In Collaboration with: RFF Lawyers

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Apresentação RFF AQUI
Newsletter sobre a nova Agenda SF

Tax competitiveness is one of the major priorities for the future of the Portuguese economy.
With the goal of making the system more efficient, transparent, and accessible, the Government presented, in January 2025, the Agenda for Tax Simplification, comprising 30 concrete measures. Some of these proposals have already been implemented through Decree-Law No. 49/2025, of March 27, which is scheduled to come into effect on July 1, 2025.

To analyze the impacts of this agenda and reflect on its main challenges, AmCham Portugal organized a session with the participation of RFF Lawyers, bringing together members and partners for a legal and practical analysis of the ongoing changes.

Many thanks to Rogério Fernandes Ferreira, Álvaro Silveira de Meneses, and Miriam Campos Dionísio from RFF Lawyers for their valuable contribution!

Context and objectives of the Agenda:
The Agenda aims to modernize the tax system and promote a closer relationship between the Tax Authority (AT) and taxpayers. The main objectives include:

  • Promoting the competitiveness of the Portuguese economy;

  • Strengthening tax fairness and stability;

  • Reducing fiscal compliance costs;

  • Increasing transparency and understanding of tax obligations;

  • Improving the quality and effectiveness of the AT’s services.

Despite being launched in a context of political instability, with the fall of the Government and the call for legislative elections, the measures already approved are proceeding according to the planned schedule.

Key measures highlighted:
During the session, the most relevant changes were analyzed in key areas such as IRS, IRC, and VAT, with a focus on administrative simplification, process digitalization, and the reduction of redundant obligations.

1. IRS

  • Technical support and simplification in completing the Modelo 3 declaration;

  • Streamlining the declaration of commencement and alteration of activity;

  • Creation of a specific tax identification for Category B taxpayers.

2. IRC

  • Simplification of reporting within the Simplified Corporate Information (IES);

  • Automatic pre-filling of tax losses from previous years in the Modelo 22 declaration;

  • Exemption from withholding tax for amounts below €25.

3. VAT

  • Faster procedures for granting VAT refunds;

  • Automatic submission of periodic VAT returns for individuals without taxable operations;

  • Review of the exemption waiver certificate regime.

These measures reflect a real effort to bring the State closer to taxpayers, promoting greater predictability, automation, and clarity in tax compliance processes.

Identified challenges:
The session also highlighted areas that require continuous attention:

  • The need for more effective communication between the AT and taxpayers;

  • Ensuring greater efficiency in the use of public resources;

  • Strengthening dialogue with economic stakeholders;

  • Ensuring that digitalization does not exclude companies with lower technical capacity or resources.

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