Administrative Ruling no. 30218/2020 was published on 3 February, which covers the following subjects:
– Proof of expedition or transport on intra EU sales;
– Intra EU call-off stock arrangements.
Source PWC
Unofficial translation of the ruling in English
Latest Posts in "Portugal"
- Electronic Credit Notes: Tax Authority Sets the Bar for Digital Proof of Customer Acknowledgement
- Portugal’s E-Invoicing Rules: Certified Software, ATCUD, QR Codes, and SAF-T
- Portugal Introduces VAT Group Regime (RGIVA) – Effective 1 July 2026
- Portugal Approves Housing Tax Incentives for Residential Sales and Rentals
- Partial VAT Refund for Private Home Construction Works
