New date for landlords

After the adoption of the new reporting obligations to holders of income provided for in the reform of the IRS (ministerial order No. 98-A/2015, of 31 March) day 1 May was appointed as the date of beginning of its fulfilment.  However, this deadline was extended: either the obligation of communication to the Tax and Customs Authority (AT) of the renting contracts (and other) or the issuance of income electronic receipt shall be compulsory only from 1 November.  This means, in the case of income electronic receipt, that in November must be issued all receipts since January 2015.  Landlords may, however, start already these reporting obligations.  To know in detail all the changes, read the information previously disclosed: http://www.domingossalvador.pt/en/blog/4-taxation/44-new-obligations-for-landlords