With regard to the Contribution on the Pharmaceutical Industry (CPI) Regime, approved by 2015 State Budget Law, Ministerial Order nr. 77-A/2015, of March 16, …
Ministerial Order nr. 77-A/2015 – Contribution on the Pharmaceutical Industry (CPI)
With regard to the Contribution on the Pharmaceutical Industry (CPI) Regime, approved by 2015 State Budget Law, Ministerial Order nr. 77-A/2015, of March 16, approved the Official Model Declaration number 28 (“Form 28”), for the assessment and payment of this Contribution by the relevant taxable persons, as well as the respective filing instructions.
Form 28 has to be submitted by the taxable person through electronic means, via the Tax Authorities’ webpage, during the month following the quarter to which the assessment of the CPI concerns (e.g., for the first quarter of 2015, Form 28 has to be submitted by the end of April 2015).
Please note that an identification number (tax identification number) and a password are needed in order to have access to the Tax Authorities’ webpage.
Non-resident taxable persons have to appoint a tax representative. However, in the case of EU taxable persons, appointment of a tax representative is optional.
In order to make the payment of the amount of CPI due, a payment reference is generated by the system after the submission of Form 28.
Conceição Gamito and Catarina Belim
Vieira de Almeida & Associados
