The deadline is approaching for AL Registry Holders to submit the necessary documentation to prove their activity.
Until December 7th, all those who have local accommodation in their name are required to provide evidence by presenting a tax declaration confirming the maintenance of their exploration activity. Failure to submit this proof may result in the cancellation of the license, at the discretion of the president of the municipally competent city council.
Please note that this measure is included in the changes to Local Accommodation regarding Article 21 of Law No. 56/2023, dated October 6th, 2023, in the Official Gazette [No. 194/2023, Series I of 2023-10-06] and only exempts units of local accommodation in one's own permanent residence whose exploration does not exceed 120 days per year from the proof requirement.
Proof of the maintenance of exploration activity can be provided by submitting one of the following tax declarations: the latest income tax or corporate income tax return or the periodic VAT declaration (monthly or quarterly, depending on the billing). For activities registered this year, the VAT declaration or, alternatively, the declaration of the commencement of activity with the Tax Authority can be used.
The proof of the exercise of activity should be carried out through the Single Electronic Counter, on the ePortugal portal, accessible at the following address:
4 de dezembro de 2023