9 January 2018
Portugal's Ministry of Finance has issued Order No. 383-A/2017, which was published in the Official Gazette on 21 December 2017 and approves the form and instructions for the submission of Country-by-Country (CbC) reports (Modelo 55). The CbC report must be submitted by electronic means in XML format via the Finance Portal (www.portaldasfinancas.gov.pt). The standard deadline for submission is 12 months following the close of the reporting fiscal year, although Order No. 383-A/2017 provides for an additional two-month extension for the submission of CbC reports for the 2016 reporting fiscal year (28 February 2018 for the first reports).
Click the following link for Order No. 383-A/2017, which includes two annexes with the CbC report form and instructions and technical requirements for the CbC XML. Portugal has also updated the Finance Portal website, including news PDFs of the CbC notification and instructions (Modelo 54) and the CbC report and instructions (Modelo 55).
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