VATupdate

VAT One Stop Shop (OSS) – Pre-registration or Update of Registration Data

The Tax and Customs Authority published Circular Letter No. 30233, of April 19, 2021, with relevant information on the creation of Balcão Único (One Stop Shop) – available at https://www.portaldasfinancas.gov.pt/oss/

This information is relevant for companies that perform (i) supply of goods and provision of services within the European Union, (ii) supply  of goods in a Member State through electronic interfaces, (iii) services provided by taxable persons not established in the Union European; and (iv) distance selling of imported goods.

Source Ammoura

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