{"id":12127,"date":"2025-11-17T15:32:02","date_gmt":"2025-11-17T15:32:02","guid":{"rendered":"https:\/\/e-legal-blawg.com\/?p=12127"},"modified":"2025-11-17T16:46:45","modified_gmt":"2025-11-17T16:46:45","slug":"legal-updates-in-portugal-october-2025","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2025\/11\/17\/legal-updates-in-portugal-october-2025\/","title":{"rendered":"Legal updates in Portugal – October 2025"},"content":{"rendered":"

I. <\/span><\/b>EDITORIAL \u2013 APPROVAL OF THE VAT GROUP REGIME; AMENDMENT TO THE LEGAL REGIME OF THE CENTRAL REGISTER OF BENEFICIAL OWNERS<\/strong><\/p>\n

The month of October was characterized, in legislative terms<\/strong>, by the publication of Law no. 62\/2025 of October 27<\/strong><\/a>, which approved the group regime for value added tax (VAT), consisting of the consolidation of VAT balances payable or recoverable by members of a group of entities linked by financial, economic, and organizational ties.<\/p>\n

The referred VAT group scheme may be applied by VAT taxpayers who, fulfilling the requirements set out in Article 2 of the VAT Code (CIVA), constitute a group of entities and exercise that option, under the terms of the referred scheme. It is understood that a group of entities exists when an entity, known as the dominant entity, and its dependent entities, known as dominated entities, are closely linked to each other in financial, economic, and organizational terms.<\/p>\n

October was also marked by the publication of Decree-Law no. 115\/2025 of October 27<\/strong><\/a>, which amends the legal regime of the Central Register of Beneficial Owners, transposing Article 74 of Directive (EU) 2024\/1640, on the mechanisms to be established by Member States to prevent the use of the financial system for the purposes of money laundering or terrorist financing.<\/p>\n

Finally, we also highlight:<\/p>\n