New VAT declaration form and instructions published for certain e-commerce sales

A decree (No. 58/2021, available in the Portuguese language only) published on 16 March 2021, as part of Portugal’s implementation of the EU VAT e-commerce package, establishes the new form and instructions for the monthly VAT returns to report certain cross-border distance sales to EU final consumers through e-commerce. The new form and instructions are applicable for transactions carried out as from 1 July 2021.

Source: Deloitte