1. Vehicles – Under the Environmental Taxation Reform, approved by Law 82-D/2014, of December 31 2014, as of 1 January 2015, taxable persons are entitled to deduct …
1. Vehicles
Under the Environmental Taxation Reform, approved by Law 82-D/2014, of December 31 2014, as of 1 January 2015, taxable persons are entitled to deduct:
– 100% of the input VAT on the purchase, manufacture or import, hire, utilization, transformation and repair of electric or hybrid plug-in “private vehicles” the purchase cost of which does not exceed the amount established by Ministerial Order (with respect to vehicles purchased after January 1, 2015: € 62,500 for vehicles moved exclusively by electric power; € 50,000 for hybrid plug-in vehicles); and
– 50% of the input VAT on the purchase, manufacture or import, hire, utilization, transformation and repair of “private vehicles” fuelled by liquefied petroleum/propane gas (LPG) or compressed natural gas (CNG) the purchase cost of which does not exceed the amount established by Ministerial Order (with respect to vehicles purchased after January 1, 2015: € 37,500).
2. Lightweight plastic bag contribution
Under the Environmental Taxation Reform, a plastic bag contribution has been approved, which has entered into force in January 1, 2105.
This contribution is levied on producers or importers of lightweight plastic bags resident or established in Portugal, as well as on acquirers of lightweight plastic bags to suppliers resident or established in the EU or in the Autonomous Regions of Azores and Madeira, who will have to collect the contribution to distributors, retailers and traders.
Lightweight plastic bags can only be produced, received or stored in tax warehouses, duly authorized by the competent customs office.
The contribution is of € 0.08 per lightweight plastic bag. The contribution’s taxable events are the production, import or intra-Community acquisition of lightweight plastic bags and it becomes chargeable on the release into consumption, which is deemed to occur on the sale/transfer of lightweight plastic bags. The contribution is mandatorily passed onto the commercial chain, as price, to the acquirers of lightweight plastic bags.
The contribution must be collected as of January 31, 2015. From February 15, 2015 only lightweight plastic bags in relation to which the contribution has been charged can be made available to final consumers.
– Ministerial Order 286-B/2014, of December 31, regulates the lightweight plastic bag contribution
http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/novidades.htm
– Joint Order 850-A/2015, of January 27, of the Minister of Finance and the Minister of Environment, provides for a voluntary mechanism for the reporting and payment of the lightweight plastic bag contribution, concerning stocks of lightweight plastic bags in relation to which the contribution has not been charged and paid.
http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/novidades.htm
– Ofício-Circulado 35038/2014
The DSIECISV explains the lightweight plastic bag contribution procedures
Conceição Gamito and Catarina Belim
Vieira de Almeida & Associados
