Apr 23, 2021 · On 26 November 2020, the State Budget Law for 2021 was approved without introducing major modifiions with relevance for this report. On 21 July 2020, Portugal has transposed the Council Directive (EU) 2018/822 of 25 May 2018, commonly known as "DAC6", into its domestic legislation, which establishes the obligation to report to the tax authorities .