Coronavirus outbreak
Contingency and support measures

Considering the recent coronavirus outbreak, the Portuguese Government adopted several contingency measures to support and protect individuals and businesses. Please find below a brief outline of the most relevant measures.

For further information, please contact us at jcg@ccsllegal.com and msb@ccsllegal.com

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Recent Updates

12/05/2021

Article 5, no. 3 of Decree-Law 46-A/2020 provides that in April 2021 the Government must evaluate the evolution of the pandemic and the economic activity in relation to the first quarter, adjusting the limits for the temporary reduction of the normal working period (NWP) in accordance with the respective conclusions.

Given the current pandemic situation, the strategy to progressively lift the containment measures and the gradual and phased resumption of economic activities, the Government has decided to allow companies with a drop in turnover equal to or greater than 75% to continue to reduce the NWP of their workers to a maximum of 100%, during the months of May and June 2021.

However, in June, the mentioned reduction of the NWP is limited to up to 75% of the workers employed by the employer, unless their activity falls within the sectors of bars, nightclubs, playgrounds and the supply or assembly of events.

In June, the Government will re-evaluate and adjust the temporary reduction limits of the NWP in the light of the evolution of the pandemic and economic activity for the second quarter.

Click HERE to access the diploma.

 

28/04/2021

The 15th State of Emergency ends at 11:59 pm of April 30th. With the favourable development of the pandemic, the Government decided not to renew the state of emergency. However, as from May 1st we should enter a new phase: the state of calamity.

We highlight the main aspects and differences between the state of emergency and the state of calamity:

  • A state of calamity can be declared in the event of serious accidents or disasters causing “high material damage and, possibly, victims”, affecting the population and the economy “in areas or the entire national territory”;
  • The state of calamity allows for exceptional measures to be adopted, but unlike the state of emergency, it does not suspend rights, freedoms or guarantees;
  • In a state of calamity, rights such as the right of resistance or the right to strike or other limitations to workers’ rights are no longer suspended;
  • A state of emergency is declared by the President of the Republic. A state of calamity is officially declared by the Government;
  • While the state of emergency lasts for 15 days (with the possibility of renewal, as has been happening), the state of calamity has no time limit. However, the measures must be set out in a resolution of the Council of Ministers, which should refer to the timeframe and territorial scope, as well as the coordination structure and resources.

That being said, during the duration of the state of calamity, the Government may:

  • Prohibit gatherings on the public highway;
  • Impose limits on circulation between the municipalities most affected by the pandemic and which are furthest behind in the deconfinement plan;
  • Strongly recommend that all citizens wear community masks on public roads;
  • Secure sanitary fences;
  • Limit events of a family nature (such as weddings, christenings and others).

For more information please contact us at jcg@ccsllegal.com

 

05/04/2021

The diploma that provides for the reopening of courts and the end of the suspension of judicial deadlines as of April 6th was published. The courts had been closed and the deadlines suspended since January 22nd.

  • The trials and examination of witnesses shall take place in person, if necessary in a different location from the court, or through videoconference;
  • The parties involved who are over 70 years of age, immunosuppressed or chronically ill, are not obliged to travel to court and must be heard by videoconference; the presence of the accused is guaranteed in the instructive debate and in the trial session when statements are made by the accused and the testimony of witnesses;
  • In the case of criminal proceedings, the hearing of defendants, witnesses and parties is always in person;
  • It will be up to the courts to define how they carry out judicial acts according to the rules defined by the DGS, such as the maximum limit of people in the buildings;
  • During the pandemic, the time limit for presenting the debtor for insolvency, the judicial transfer of the family home, the transfer of the rented premises, as well as the limitation and prescription periods for all these processes remain suspended.

For more information please contact us by email: jcg@ccsllegal.com

 

31/03/2021

The validity of Decree-Law no. 79-A/2020, of October 1st, was extended until December 31st, 2021.

The diploma lays down the rules for reorganisation and minimisation of risks in the context of labour relations with a view to preventing the transmission of the COVID-19 disease.

To this end, the diploma establishes the implementation of delayed entry and exit times for workers in workplaces with 50 or more workers, in order to avoid gatherings of people during presential work, as well as in what concerns remote working.

Click HERE to access the diploma.

 

24/03/2021

The Government presented new measures to support the economy and employment due to the restrictions imposed by the Covid-19 pandemic. The measures are mainly targeted at companies whose activity has been particularly affected by the confinement.

  1. Extension to three months of extraordinary support for artists, authors, technicians and other cultural professionals

The Government informed that the support of € 438,81 for culture workers will be extended until May.

The Government also presented the criteria defined for the distribution of the funds from the Garantir Cultura programme, totalling 42 million euros.

This amount includes financial reinforcements for museums, the book sector and non-professional artistic structures.

  1. Companies may submit VAT in instalments

Quarterly VAT for the months of February and May can now be paid in three or six interest-free monthly instalments for all businesses and self-employed workers, regardless of their size or turnover shortfall.

Monthly VAT for the months of January to June, can now be paid in three or six interest-free instalments for micro-enterprises with a 25% shortfall in turnover (2020 compared to 2019)

This last measure will be extended in February to small and medium-sized enterprises and all businesses in the catering, accommodation and culture sectors.

This measure will also be extended from March to June for companies in the catering, accommodation and culture sectors and SMEs in other sectors with a 25% turnover shortfall (2020 compared to 2019).

  1. Tax enforcement proceedings

The following measures were established in this context:

  • Two-month grace period for the payment of instalment plans;
  • Instalment plans already in progress may now include debts relating to the period between January and March;
  • Extension of plans, including automatic ones, made in the voluntary collection phase to other taxes (and not only to IRS and IRC).
  1. Income taxes

The following measures were announced:

  • IRS and IRC withholdings relating to the months of March to June: delivery in three or six instalments without for all catering, accommodation and cultural businesses, as well as small and medium-sized enterprises with a drop in turnover of more than 25%;

1st and 2nd payments on account for July and September: delivery in three instalments for all small and medium-sized enterprises. Micro-enterprises may limit the 2nd payment on account by 50%.;

  • IRC self-assessment: delivery in four instalments, between May and August for all small and medium-sized companies, with a minimum value of 25% in the first month.
  1. Retoma Progressiva programme

The programme was extended until September 2021.

Announced additional contributory support for Tourism and Culture, in the following cases:

  • Break in turnover < 75%: contributory exemption.
  • Turnover loss > 75%: extension to large companies of the 50% contribution reduction.
  1. Simplified Lay-off

Extension to managing partners.

Extension to companies affected by interruption of supply chains, suspension or cancellation of orders and situations in which more than half of the turnover in the previous year was made from activities currently subject to the closure duty.

  1. Apoiar programme

Programme launched in late 2020 extended until the end of March. Reopening of applications for a period of one week.

Inclusion of more sectors, such as bakery, pastry and pyrotechnic articles manufacturing.

Increase of the maximum limits of support by 50%, for companies with a drop in turnover of more than 50%, with retroactive effect.

  1. Rent support programme

Extension to operating leases.

Applications from March 25th 2021.

Click HERE and HERE to access the diplomas.

 

18/03/2021

Given the worsening of the epidemiological situation registered at the beginning of this year and considering the difficulties of citizens in renewing or obtaining relevant documents to the exercise of rights, as a result of the closure of the services, the Government has decided to extend the requirement for public authorities to accept the display of documents whose validity has expired.

In this regard, Decree Law No. 22-A/2021 was published and it extends the deadlines and establishes exceptional and temporary measures in the context of the Covid-19 disease pandemic.

The Government has decided to extend until December 31st, 2021 the admissibility of certain documents, such as medical certificates to evaluate incapacity that expire in 2021, citizen cards, certificates and certificates issued by the registration and civil identification services, documents and visas related to staying in national territory, licenses and authorisations, as well as family ADSE beneficiary cards.

At the corporate level, it was decided:

  • To extend the deadline for approval and posting of the holiday map until 15 May 2021;
  • Waive the annual confirmation of the information contained in the Central Register of the Actual Beneficiary during the year of 2021, regardless of the date on which the beneficial ownership declaration was made and provided that no fact has occurred that determines a change in the information contained therein;
  • Notwithstanding the possibility of holding general meetings by telematic means under the terms of the law, provision is also made for the possibility that the general meetings of companies, cooperatives and associations, which must be held by legal or statutory requirement, may be held until June 30th, 2021 or, in the case of cooperatives and associations with more than 100 cooperative members or members, until September 30th.

In the restaurant sector:

  • Since restaurants, during this suspension period, may only operate for the purposes of preparation for consumption outside the establishment through home delivery, at the door of the establishment or at the wicket, it has been decided to extend the period available to catering and beverage service providers to adapt to the provisions of Law No. 76/2019 of September 2nd, which determines the non-use and non-availability of single-use plastic tableware in the activities of the catering and/or beverage sector and in retail trade.

Click HERE to access the diploma.

 

22/02/2021

The Government published a diploma in which a set of support measures in the context of the suspension of presential school activities were established.

The diploma provides that workers that are now working from home may choose to interrupt their activity in order to provide family support, benefiting from the exceptional family support in the following situations:

  1. a) their household is single parent during the period of custody of the child or other dependent, who is entrusted to them by judicial or administrative decision of entities or services legally competent for that purpose;
  2. b) their household includes, at least, one child or other dependent, who is entrusted by judicial or administrative decision of entities or services legally competent for that purpose, who attends social equipment for early childhood support, pre-school or primary school establishments;
  3. c) their household includes at least one disabled dependent, with a proven disability of 60% or more, regardless of age.

The diploma will come into force on February 23rd, 2021.

Click HERE to access the diploma.

 

18/02/2021

On 17 February 2021, the Portuguese Tax Authorities have published a circular which extends the deadline for the submission of VAT returns, as follows:

VAT returns with monthly periodicity Deadline for submission
December 2020 February 24, 2021
January 2021 March 22, 2021
February 2021 April 20, 2021
March 2021 May 20, 2021

 

VAT returns with quarterly periodicity Deadline for submission
4th quarter of 2020 February 24, 2021
1st quarter of 2021 May 20, 2021

Moreover, the deadline for payment of the tax has also been extended, in the following terms:

VAT returns with monthly periodicity Deadline for payment
December 2020 March 1, 2021
January 2021 March 25, 2021
February 2021 April 26, 2021
March 2021 May 25, 2021

 

VAT returns with quarterly periodicity Deadline for payment
4th quarter of 2020 March 1, 2021
1st quarter of 2021 May 25, 2021

Click HERE to access the circular.

 

02/02/2021

Order no. 26-A/2021, published on February 2nd, introduces the first amendment to Order no. 91/2020, which defines, pursuant to the provisions of paragraph 2 of Article 3 of Law no. 4-C/2020, an exceptional regime for situations of late payment of rents in view of the epidemiological situation caused by COVID-19.

This regime has experienced some amendments in face of the evolution of the pandemic situation and its effects on the economic and social domains.

This Order alters articles 1, 2, 3, 4, 5, 6, 7 and 8 of Order 91/2020. We highlight the reduction from 35 % to 30 % of the tenants’ effort rate regarding rent payment.

Click HERE to access the diploma.

Law no. 4-B/2021 and Law no. 4-A/2021 which establish relevant measures to combat the epidemiological infection by COVID-19 and its effects on citizens, companies and public and private entities were published on February 1st.

Law no. 4.º-B establishes the suspension of deadlines for the practice of non-urgent cases, other jurisdictions, arbitration courts, the Public Prosecutor’s Office, Justices of Peace courts, alternative dispute resolution entities and tax enforcement entities.

The diploma provides that non-urgent proceedings before higher courts will continue to be conducted where conditions exist to ensure that procedural acts are carried out by means of appropriate distance communication.

Proceedings and acts deemed urgent by law or by decision of the judicial authority shall continue without suspension or interruption of time limits, which shall include proceedings for the defence of rights, freedoms and guarantees damaged or threatened with damage by any unconstitutional or illegal measures.

The diploma comes into force today and takes effect on January 22nd, 2021, without prejudice to the judicial proceedings already taken and practiced in the meantime.

Click HERE to access the diploma.

On the other hand, Law no. 4-A/2021 establishes interpretative rules that clarify the exceptional regime applicable to contracts for the operation of real estate for commerce and services in shopping centres, provided for in article 168.º-A of Law no. 2/2020, as amended by Law no. 27-A/2020:

· To clarify that the scheme applies for the period from 13 March to 31 December 2020;

· Which expression “shopping centres” for these purposes should be interpreted so as to cover all undertakings within the meaning of the definition provided for in Article 2, paragraph m), of the legal regime for access to and exercise of activities in commerce, services and restaurants, approved in annex to Decree-Law no. 10/2015 of January 16th.

This law takes effect since July 25th of 2020.

Click HERE to access the diploma.

01/02/2021

The Parliament approved on January 29th the draft law on the suspension of deadlines before the courts, which was promulgated today by the President of the Republic.

This draft law decree establishes the suspension of deadlines for the practice of non-urgent cases, other jurisdictions, arbitration courts, the Public Prosecutor’s Office, Justices of Peace courts, alternative dispute resolution entities and tax enforcement entities.

The diploma provides that non-urgent proceedings before higher courts will continue to be conducted where conditions exist to ensure that procedural acts are carried out by means of appropriate distance communication.

Proceedings and acts deemed urgent by law or by decision of the judicial authority shall continue without suspension or interruption of time limits, which shall include proceedings for the defence of rights, freedoms and guarantees damaged or threatened with damage by any unconstitutional or illegal measures.

The diploma will come into force the day after its publication and takes effect on January 22nd, 2021, without prejudice to the judicial proceedings already taken and practiced in the meantime.

 

29/01/2021

The Government approved new restrictive measures in context of the extension of the state of emergency decreed by the President of the Republic. The new measures will apply throughout the period of extension of the state of emergency, from 00:00 of January 31st and 11:59pm of February 14th, without prejudice to further renewals.

The main changes introduced are:

  • Suspension of all educational establishments until February 5th; these activities will be resumed from February 8th on a non-attendance basis;
  • Limitation to the movements of portuguese citizens out of the continental territory, carried out by any means, without prejudice to the exceptions foreseen in the decree;
  • Therapeutic support can be provided in person in special educational establishments and schools, when necessary;
  • Control of persons at land borders;
  • Possibility of suspension of flights and determination of mandatory confinement of passengers on arrival;
  • Possibility that health care institutions of the National Health Service may, exceptionally, engage, for a period of up to one year, holders of academic degrees conceded by foreign higher education institutions in the fields of medicine and nursing.

Click HERE to access the diploma.

 

21/01/2021

In face of the escalating epidemic situation in the country and having reached a record number of infections and deaths, the Government has decided to implement the following measures:

  • Closure of kindergartens, schools and universities for a period of 15 days (the closure will, in practice, be a holiday period which will later be compensated);
  • In the higher education sector, it is up to each university to decide whether to adjust the schedule of exams and assessments;
  • Childcare schools are kept open for children under 12 whose parents from specific groups (such as health professionals, firemen and security forces, among others) have to work;
  • Closure of citizens’ advice bureaux;
  • Suspension of deadlines for all non-urgent cases before the courts;
  • Parents will have justified absences from work (if they are not working from home) and the same support as was given in the first phase of the confinement, which corresponds to 66% of remuneration.

These additional measures will enter into force on Friday, January 22nd, and will be revaluated within 15 days.

Click HERE to access the diploma

 

19/01/2021

The Government decided to strengthen some of the measures adopted in the context of this lockdown period.

The following restrictive measures have been implemented:

· Establishments close at 8pm on weekdays and 1pm at weekends (with the exception of food retail, which at weekends can be open until 5pm);

· No sale or delivery to the wicket in any establishment in the non-food sector (e.g. clothing shops);

· No sale to the wicket of any kind of beverage;

· Restaurants in shopping centres are closed, even the takeaway services;

· All sales campaigns promoting displacement and concentration of people are prohibited;

· Ban on movement between municipalities on the weekends;

· No concentration in public spaces, where you can circulate but not stay (e.g. public parks)

· Prohibition to stay in riverside front areas, with reinforced signs of prohibition to stay in seats, sports equipment and others;

· Senior universities, day centres and social centres are closed.

The Government also stated that these measures will be followed by the strengthening of the supervision of the Working Conditions Authority (ACT) and the security forces, which will have increased presence on the public road, namely in the immediate surroundings of schools.

 

18/01/2021

1. Simplified lay offs

Companies which temporarily close as a result of the new measures implemented by the government to combat COVD-19 may again resort to simplified lay-offs.

The novelty of the application of this scheme lies in the value of the wage compensation: the amount to be paid by the social security is increased, to the extent necessary, up to the value of the gross normal pay of the worker, with the ceiling of 3 national minimum wages.

2. Retoma Progressiva

This support had been scheduled to last until the end of 2020 and was extended until 30th of June 2021.

This support is eligible to companies considered to be in a “business crisis situation”, i.e. companies with a fall in turnover of 25% or more in the month immediately preceding the month to which the initial application an extension of the support relates, compared to the same month in 2019 or2020 or the average of the six months preceding that application.

Companies in business crisis may reduce the normal working period of all or some workers. The reduction is up for one month, extendable monthly until 30th of June 2021.The following measures have been implemented:

· Exemption from the payment of 50% of the social security contributions of the covered workers;

· Support for the remuneration of workers covered by the part of the reduction of the normal working period;

· Extension to members of statutory bodies.

Click HERE to access the diploma.

3. Apoiar programme

The Government has decided to strengthen and accelerate Apoiar programme, based on the potential impact of the new lockdown on the national economy.

The programme will now cover the turnover losses of companies registered in the fourth quarter of 2020 and the first quarter of 2021.

Among the measures adopted, there will also be an advance for the first quarter of 2021, whose value will be indexed to the support to which each company is entitled for the fourth quarter of 2020.

Companies that have already benefited from the first tranche of support will be able to apply for payment of the second tranche immediately.

Furthermore, the maximum amount payable to each company will be increased. The limits will continue to vary according to the company’s classification:

· Microenterprises: from EUR 7,500 to EUR 10,000;

· Small enterprises: from EUR 40,000 to EUR 55,000;

· Medium and large enterprises: EUR 135,000.

Click HERE to access the diploma.

4. Support for the maintenance of jobs for micro-enterprises

A support from the IEFP, equivalent to two minimum wages per covered worker, is also envisaged for microenterprises that meet the following requirements:

· A break in turnover of 25% or more;

· Have benefited from simplified layoff or extraordinary phase-in support.

[/single_tab][single_tab title=”Companies and Employees” tab_id=”5b39b22f-af23-4″]

Companies and Employees

Amendments to the Retoma Progressiva Support

Article 5, no. 3 of Decree-Law 46-A/2020 provides that in April 2021 the Government must evaluate the evolution of the pandemic and the economic activity in relation to the first quarter, adjusting the limits for the temporary reduction of the normal working period (NWP) in accordance with the respective conclusions.

Given the current pandemic situation, the strategy to progressively lift the containment measures and the gradual and phased resumption of economic activities, the Government has decided to allow companies with a drop in turnover equal to or greater than 75% to continue to reduce the NWP of their workers to a maximum of 100%, during the months of May and June 2021.

However, in June, the mentioned reduction of the NWP is limited to up to 75% of the workers employed by the employer, unless their activity falls within the sectors of bars, nightclubs, playgrounds and the supply or assembly of events.

In June, the Government will re-evaluate and adjust the temporary reduction limits of the NWP in the light of the evolution of the pandemic and economic activity for the second quarter.

Click HERE to access the diploma.

 

Extension of the exceptional and transitory regime for the reorganisation of labour relations
The validity of Decree-Law no. 79-A/2020, of October 1st, was extended until December 31st, 2021.

The diploma lays down the rules for reorganisation and minimisation of risks in the context of labour relations with a view to preventing the transmission of the COVID-19 disease.

To this end, the diploma establishes the implementation of delayed entry and exit times for workers in workplaces with 50 or more workers, in order to avoid gatherings of people during presential work, as well as in what concerns remote working.

Click HERE to access the diploma.

 

New measures to support the economy and employment

The Government presented new measures to support the economy and employment due to the restrictions imposed by the Covid-19 pandemic. The measures are mainly targeted at companies whose activity has been particularly affected by the confinement.

  1. Extension to three months of extraordinary support for artists, authors, technicians and other cultural professionals

The Government informed that the support of € 438,81 for culture workers will be extended until May.

The Government also presented the criteria defined for the distribution of the funds from the Garantir Cultura programme, totalling 42 million euros.

This amount includes financial reinforcements for museums, the book sector and non-professional artistic structures.

  1. Companies may submit VAT in instalments

Quarterly VAT for the months of February and May can now be paid in three or six interest-free monthly instalments for all businesses and self-employed workers, regardless of their size or turnover shortfall.

Monthly VAT for the months of January to June, can now be paid in three or six interest-free instalments for micro-enterprises with a 25% shortfall in turnover (2020 compared to 2019)

This last measure will be extended in February to small and medium-sized enterprises and all businesses in the catering, accommodation and culture sectors.

This measure will also be extended from March to June for companies in the catering, accommodation and culture sectors and SMEs in other sectors with a 25% turnover shortfall (2020 compared to 2019).

  1. Tax enforcement proceedings

The following measures were established in this context:

  • Two-month grace period for the payment of instalment plans;
  • Instalment plans already in progress may now include debts relating to the period between January and March;
  • Extension of plans, including automatic ones, made in the voluntary collection phase to other taxes (and not only to IRS and IRC).
  1. Income taxes

The following measures were announced:

  • IRS and IRC withholdings relating to the months of March to June: delivery in three or six instalments without for all catering, accommodation and cultural businesses, as well as small and medium-sized enterprises with a drop in turnover of more than 25%;

1st and 2nd payments on account for July and September: delivery in three instalments for all small and medium-sized enterprises. Micro-enterprises may limit the 2nd payment on account by 50%.;

  • IRC self-assessment: delivery in four instalments, between May and August for all small and medium-sized companies, with a minimum value of 25% in the first month.
  1. Retoma Progressiva programme

The programme was extended until September 2021.

Announced additional contributory support for Tourism and Culture, in the following cases:

  • Break in turnover < 75%: contributory exemption.
  • Turnover loss > 75%: extension to large companies of the 50% contribution reduction.
  1. Simplified Lay-off

Extension to managing partners.

Extension to companies affected by interruption of supply chains, suspension or cancellation of orders and situations in which more than half of the turnover in the previous year was made from activities currently subject to the closure duty.

  1. Apoiar programme

Programme launched in late 2020 extended until the end of March. Reopening of applications for a period of one week.

Inclusion of more sectors, such as bakery, pastry and pyrotechnic articles manufacturing.

Increase of the maximum limits of support by 50%, for companies with a drop in turnover of more than 50%, with retroactive effect.

  1. Rent support programme

Extension to operating leases.

Applications from March 25th 2021.

Click HERE and HERE to access the diplomas.

 

Exceptional family support in the context of the suspension of presential school activities

The Government published a diploma in which a set of support measures in the context of the suspension of presential school activities were established.

The diploma provides that workers that are now working from home may choose to interrupt their activity in order to provide family support, benefiting from the exceptional family support in the following situations:

  1. a) their household is single parent during the period of custody of the child or other dependent, who is entrusted to them by judicial or administrative decision of entities or services legally competent for that purpose;
  2. b) their household includes, at least, one child or other dependent, who is entrusted by judicial or administrative decision of entities or services legally competent for that purpose, who attends social equipment for early childhood support, pre-school or primary school establishments;
  3. c) their household includes at least one disabled dependent, with a proven disability of 60% or more, regardless of age.

The diploma will come into force on February 23rd, 2021.

Click HERE to access the diploma.

 

  1. Simplified Lay-Off

Companies which temporarily close as a result of the new measures implemented by the government to combat COVD-19 may again resort to simplified lay-offs.

The novelty of the application of this scheme lies in the value of the wage compensation: the amount to be paid by the social security is increased, to the extent necessary, up to the value of the gross normal pay of the worker, with the ceiling of 3 national minimum wages.

Click HERE to access the diploma.

  1. Retoma Progressiva

This support had been scheduled to last until the end of 2020 and was extended until 30th of June 2021.

This support is eligible to companies considered to be in a “business crisis situation”, i.e. companies with a fall in turnover of 25% or more in the month immediately preceding the month to which the initial application an extension of the support relates, compared to the same month in 2019 or2020 or the average of the six months preceding that application.

Companies in business crisis may reduce the normal working period of all or some workers. The reduction is up for one month, extendable monthly until 30th of June 2021.The following measures have been implemented:

  • Exemption from the payment of50% of the social security contributions of the covered workers;
  • Support for the remuneration of workers covered by the part of the reduction of the normal working period;
  • Extension to members of statutory bodies.

Click HERE to access the diploma.

  1. Apoiar programme

The Government has decided to strengthen and accelerate Apoiar programme, based on the potential impact of the new lockdown on the national economy.

The programme will now cover the turnover losses of companies registered in the fourth quarter of 2020 and the first quarter of 2021.

Among the measures adopted, there will also be an advance for the first quarter of 2021, whose value will be indexed to the support to which each company is entitled for the fourth quarter of 2020.

Companies that have already benefited from the first tranche of support will be able to apply for payment of the second tranche immediately.

Furthermore, the maximum amount payable to each company will be increased. The limits will continue to vary according to the company’s classification:

  • Microenterprises: from EUR 7,500 to EUR 10,000;
  • Small enterprises: from EUR 40,000 to EUR 55,000;
  • Medium and large enterprises: EUR 135,000.

Click HERE to access the diploma.

  1. Support for the maintenance of jobs for micro-enterprises

A support from the IEFP, equivalent to two minimum wages per covered worker, is also envisaged for microenterprises that meet the following requirements:

  • A break in turnover of 25% or more;
  • Have benefited from simplified layoff or extraordinary phase-in support.

Click HERE to access the diploma.

[/single_tab][single_tab title=”Tax Measures” tab_id=”ba0b576b-b996-9″]

Tax Measures

18/02/2021

Extension of the deadlines for filing the VAT returns and tax payments

On 17 February 2021, the Portuguese Tax Authorities have published a circular which extends the deadline for the submission of VAT returns, as follows:

VAT returns with monthly periodicity Deadline for submission
December 2020 February 24, 2021
January 2021 March 22, 2021
February 2021 April 20, 2021
March 2021 May 20, 2021

 

VAT returns with quarterly periodicity Deadline for submission
4th quarter of 2020 February 24, 2021
1st quarter of 2021 May 20, 2021

Moreover, the deadline for payment of the tax has also been extended, in the following terms:

VAT returns with monthly periodicity Deadline for payment
December 2020 March 1, 2021
January 2021 March 25, 2021
February 2021 April 26, 2021
March 2021 May 25, 2021

 

VAT returns with quarterly periodicity Deadline for payment
4th quarter of 2020 March 1, 2021
1st quarter of 2021 May 25, 2021

Click HERE to access the circular.

 

Tax Measures

Considering the coronavirus outbreak the Government adopted destined at relieving the tax pressure.

The following measures have been adopted:

– suspension of tax enforcement proceedings in progress or to be initiated by the Tax and Social Security Authorities between January 1 and March 31, 2021;

– suspension of ongoing instalment plans regarding debts to Social Security which are not part of the enforcement proceedings (without prejudice to their continued fulfilment at the debtor’s initiative);

– Tax Authorities prevented from setting up guarantees in the context of tax enforcement proceedings during the above-mentioned period;

– Tax authorities prevented from offsetting the debtor’s credits resulting from reimbursement, proceedings for review, administrative complaint or judicial appeal on the debtor’s debts;

– Suspension of the statute of limitation in respect of tax enforcement proceedings in progress or to be initiated.

Click HERE to see the order.

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Loans and Funding

[/single_tab][single_tab title=”Deadlines and Contracts” tab_id=”1584568144105-3-5″]

Deadlines and Contracts

Reopening of the courts and the end of the suspension of legal deadlines

The diploma that provides for the reopening of courts and the end of the suspension of judicial deadlines as of April 6th was published. The courts had been closed and the deadlines suspended since January 22nd.

  • The trials and examination of witnesses shall take place in person, if necessary in a different location from the court, or through videoconference;
  • The parties involved who are over 70 years of age, immunosuppressed or chronically ill, are not obliged to travel to court and must be heard by videoconference; the presence of the accused is guaranteed in the instructive debate and in the trial session when statements are made by the accused and the testimony of witnesses;
  • In the case of criminal proceedings, the hearing of defendants, witnesses and parties is always in person;
  • It will be up to the courts to define how they carry out judicial acts according to the rules defined by the DGS, such as the maximum limit of people in the buildings;
  • During the pandemic, the time limit for presenting the debtor for insolvency, the judicial transfer of the family home, the transfer of the rented premises, as well as the limitation and prescription periods for all these processes remain suspended.

For more information please contact us by email: jcg@ccsllegal.com

 

Extension of deadlines and exceptional and temporary measures in the context of the Covid-19 pandemic

Given the worsening of the epidemiological situation registered at the beginning of this year and considering the difficulties of citizens in renewing or obtaining relevant documents to the exercise of rights, as a result of the closure of the services, the Government has decided to extend the requirement for public authorities to accept the display of documents whose validity has expired.

In this regard, Decree Law No. 22-A/2021 was published and it extends the deadlines and establishes exceptional and temporary measures in the context of the Covid-19 disease pandemic.

The Government has decided to extend until December 31st, 2021 the admissibility of certain documents, such as medical certificates to evaluate incapacity that expire in 2021, citizen cards, certificates and certificates issued by the registration and civil identification services, documents and visas related to staying in national territory, licenses and authorisations, as well as family ADSE beneficiary cards.

At the corporate level, it was decided:

  • To extend the deadline for approval and posting of the holiday map until 15 May 2021;
  • Waive the annual confirmation of the information contained in the Central Register of the Actual Beneficiary during the year of 2021, regardless of the date on which the beneficial ownership declaration was made and provided that no fact has occurred that determines a change in the information contained therein;
  • Notwithstanding the possibility of holding general meetings by telematic means under the terms of the law, provision is also made for the possibility that the general meetings of companies, cooperatives and associations, which must be held by legal or statutory requirement, may be held until June 30th, 2021 or, in the case of cooperatives and associations with more than 100 cooperative members or members, until September 30th.

In the restaurant sector:

  • Since restaurants, during this suspension period, may only operate for the purposes of preparation for consumption outside the establishment through home delivery, at the door of the establishment or at the wicket, it has been decided to extend the period available to catering and beverage service providers to adapt to the provisions of Law No. 76/2019 of September 2nd, which determines the non-use and non-availability of single-use plastic tableware in the activities of the catering and/or beverage sector and in retail trade.

Click HERE to access the diploma.

 

02/02/2021

Order no. 26-A/2021, published on February 2nd, introduces the first amendment to Order no. 91/2020, which defines, pursuant to the provisions of paragraph 2 of Article 3 of Law no. 4-C/2020, an exceptional regime for situations of late payment of rents in view of the epidemiological situation caused by COVID-19.

This regime has experienced some amendments in face of the evolution of the pandemic situation and its effects on the economic and social domains.

This Order alters articles 1, 2, 3, 4, 5, 6, 7 and 8 of Order 91/2020. We highlight the reduction from 35 % to 30 % of the tenants’ effort rate regarding rent payment.

Click HERE to access the diploma.

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State of Emergency

State of Calamity: what changes?

28/04/2021

The 15th State of Emergency ends at 11:59 pm of April 30th. With the favourable development of the pandemic, the Government decided not to renew the state of emergency. However, as from May 1st we should enter a new phase: the state of calamity.

We highlight the main aspects and differences between the state of emergency and the state of calamity:

  • A state of calamity can be declared in the event of serious accidents or disasters causing “high material damage and, possibly, victims”, affecting the population and the economy “in areas or the entire national territory”;
  • The state of calamity allows for exceptional measures to be adopted, but unlike the state of emergency, it does not suspend rights, freedoms or guarantees;
  • In a state of calamity, rights such as the right of resistance or the right to strike or other limitations to workers’ rights are no longer suspended;
  • A state of emergency is declared by the President of the Republic. A state of calamity is officially declared by the Government;
  • While the state of emergency lasts for 15 days (with the possibility of renewal, as has been happening), the state of calamity has no time limit. However, the measures must be set out in a resolution of the Council of Ministers, which should refer to the timeframe and territorial scope, as well as the coordination structure and resources.

That being said, during the duration of the state of calamity, the Government may:

  • Prohibit gatherings on the public highway;
  • Impose limits on circulation between the municipalities most affected by the pandemic and which are furthest behind in the deconfinement plan;
  • Strongly recommend that all citizens wear community masks on public roads;
  • Secure sanitary fences;
  • Limit events of a family nature (such as weddings, christenings and others).

For more information please contact us at jcg@ccsllegal.com

 

Extension of deadlines and exceptional and temporary measures in the context of the Covid-19 pandemic

18/03/2021

Given the worsening of the epidemiological situation registered at the beginning of this year and considering the difficulties of citizens in renewing or obtaining relevant documents to the exercise of rights, as a result of the closure of the services, the Government has decided to extend the requirement for public authorities to accept the display of documents whose validity has expired.

In this regard, Decree Law No. 22-A/2021 was published and it extends the deadlines and establishes exceptional and temporary measures in the context of the Covid-19 disease pandemic.

The Government has decided to extend until December 31st, 2021 the admissibility of certain documents, such as medical certificates to evaluate incapacity that expire in 2021, citizen cards, certificates and certificates issued by the registration and civil identification services, documents and visas related to staying in national territory, licenses and authorisations, as well as family ADSE beneficiary cards.

At the corporate level, it was decided:

  • To extend the deadline for approval and posting of the holiday map until 15 May 2021;
  • Waive the annual confirmation of the information contained in the Central Register of the Actual Beneficiary during the year of 2021, regardless of the date on which the beneficial ownership declaration was made and provided that no fact has occurred that determines a change in the information contained therein;
  • Notwithstanding the possibility of holding general meetings by telematic means under the terms of the law, provision is also made for the possibility that the general meetings of companies, cooperatives and associations, which must be held by legal or statutory requirement, may be held until June 30th, 2021 or, in the case of cooperatives and associations with more than 100 cooperative members or members, until September 30th.

In the restaurant sector:

  • Since restaurants, during this suspension period, may only operate for the purposes of preparation for consumption outside the establishment through home delivery, at the door of the establishment or at the wicket, it has been decided to extend the period available to catering and beverage service providers to adapt to the provisions of Law No. 76/2019 of September 2nd, which determines the non-use and non-availability of single-use plastic tableware in the activities of the catering and/or beverage sector and in retail trade.

Click HERE to access the diploma.

Suspension of legal deadlines

02/02/2021

Law no. 4.º-B establishes the suspension of deadlines for the practice of non-urgent cases, other jurisdictions, arbitration courts, the Public Prosecutor’s Office, Justices of Peace courts, alternative dispute resolution entities and tax enforcement entities.

The diploma provides that non-urgent proceedings before higher courts will continue to be conducted where conditions exist to ensure that procedural acts are carried out by means of appropriate distance communication.

Proceedings and acts deemed urgent by law or by decision of the judicial authority shall continue without suspension or interruption of time limits, which shall include proceedings for the defence of rights, freedoms and guarantees damaged or threatened with damage by any unconstitutional or illegal measures.

The diploma comes into force today and takes effect on January 22nd, 2021, without prejudice to the judicial proceedings already taken and practiced in the meantime.

Click HERE to access the diploma.

Renewal of the state of emergency and further strengthening of the restrictive measures

29/01/2021

The Government approved new restrictive measures in context of the extension of the state of emergency decreed by the President of the Republic. The new measures will apply throughout the period of extension of the state of emergency, from 00:00 of January 31st and 11:59pm of February 14th, without prejudice to further renewals.

The main changes introduced are:

  • Suspension of all educational establishments until February 5th; these activities will be resumed from February 8th on a non-attendance basis;
  • Limitation to the movements of portuguese citizens out of the continental territory, carried out by any means, without prejudice to the exceptions foreseen in the decree;
  • Therapeutic support can be provided in person in special educational establishments and schools, when necessary;
  • Control of persons at land borders;
  • Possibility of suspension of flights and determination of mandatory confinement of passengers on arrival;
  • Possibility that health care institutions of the National Health Service may, exceptionally, engage, for a period of up to one year, holders of academic degrees conceded by foreign higher education institutions in the fields of medicine and nursing.

Click HERE to access the diploma.

 

New strengthening of the restrictive measures

21/01/2021

In face of the escalating epidemic situation in the country and having reached a record number of infections and deaths, the Government has decided to implement the following measures:

  • Closure of kindergartens, schools and universities for a period of 15 days (the closure will, in practice, be a holiday period which will later be compensated);
  • In the higher education sector, it is up to each university to decide whether to adjust the schedule of exams and assessments;
  • Childcare schools are kept open for children under 12 whose parents from specific groups (such as health professionals, firemen and security forces, among others) have to work;
  • Closure of citizens’ advice bureaux;
  • Suspension of deadlines for all non-urgent cases before the courts;
  • Parents will have justified absences from work (if they are not working from home) and the same support as was given in the first phase of the confinement, which corresponds to 66% of remuneration.

These additional measures will enter into force on Friday, January 22nd, and will be revaluated within 15 days.

 

Strengthening of the restrictive measures

The Government decided to strengthen some of the measures adopted in the context of this lockdown period.

The following restrictive measures have been implemented:

  • Establishments close at 8pm on weekdays and 1pm at weekends (with the exception of food retail, which at weekends can be open until 5pm);
  • No sale or delivery to the wicket in any establishment in the non-food sector (e.g. clothing shops);
  • No sale to the wicket of any kind of beverage;
  • Restaurants in shopping centres are closed, even the takeaway services;
  • All sales campaigns promoting displacement and concentration of people are prohibited;
  • Ban on movement between municipalities on the weekends;
  • No concentration in public spaces, where you can circulate but not stay (e.g. public parks)
  • Prohibition to stay in riverside front areas, with reinforced signs of prohibition to stay in seats, sports equipment and others;
  • Senior universities, day centres and social centres are closed.

The Government also stated that these measures will be followed by the strengthening of the supervision of the Working Conditions Authority (ACT) and the security forces, which will have increased presence on the public road, namely in the immediate surroundings of schools.

State of Emergency

Following the Prime Minister’s announcement on Wesdnesday, the Council of Ministers approved today Decree no. 3-/2021 which regulates the renewal of the state of emergency, which will be in force from 00h00 on January 15th to 11h59pm on January 30th.

The measures adopted by the Decree will be in force for the period of one month and may be extended for a period of 15 days.

We highlight the following general measures:

  • Remote working is mandatory;
  • Curfew is imposed, except for authorised movements (such as acquisition of essential goods and services, and performance of professional activities when remote working is not possible).

Services and establishments which will close:

  • Restaurants, except for take away services and home delivery;
  • Gyms;
  • Hairdressing salons;
  • Non essential commerce;
  • Cultural activities (such as auditoriums, museums, libraries, art galleries, etc).

In contrast with the measures adopted in the context of the March 2020 lockdown, during this one schools and courts will remain open.

Please click HERE to access to the diploma which renews the state of emergency.

Click HERE to access to the Council of Ministers’ diploma.

Click HERE to access to the decree amending the compulsory remote working regime during the state of emergency.

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