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VAT treatment of Electronic Commerce through Electronic Interfaces

The Circular Letter No.: 30239 of 25 June 2021 clarifies the scope of application of the new rules, introduced by Law No. 47/2020, of 24 August, in conjunction with the Implementing Regulation (EU ) No. 282/2011 of the Council, of 15 March 2011, regarding the obligations that apply to electronic interfaces in the context of electronic commerce.

Source: espanhaassociados.pt

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