E-Commerce
- Portuguese clarifications to distance sales / (I)OSS
- VAT treatment of Electronic Commerce through Electronic Interfaces
- Circular Letters on Distance sales, New rules regarding e-commerce through electronic interfaces, The new OSS regime
VAT Rate
- Standard VAT rate in Azores is reduced to 16%
- Portugal Publishes Circular on VAT Rate Change in the Azores Region
- Standard VAT rate in the Azores drops to 16% from the 1st of July
Exemption
(Digital) Reporting
- Portugal Makes it Mandatory to Declare the SAF-T Accounting File as of Jan 1, 2022
- Sovos acquires PetaPilot and Saphety, strengthening global SAF-T and B2G e-invoicing capabilities, creating a complete compliance solution for Portugal
- Key Information About SAFT-PT Portugal Declarations
- Deadline for the submission of the IES Return, incl. the Annual VAT Return
E-Invoicing
- Electronic invoices must be signed electronically in Portugal
- New deadlines in B2G e-invoicing mandate
- Portugal makes ATCUD and QR codes obligatory invoice elements
- Mandatory QR codes on invoices
COVID-19
- IVAUCHER: Benefits To Taxpayers With New Government’s Program
- The IVAucher (VAT Voucher)
- Portugal Implements VAT Program to Support Consumption in Sectors Heavily Impacted by COVID-19
- Mandatory QR codes on invoices
- VAT exemption regarding the intracommunity acquisition and sale of goods necessary to fight the pandemic has been extended until 31.12.2021.
- Portugal launches VAT discount scheme
ECJ Cases
Liability to pay VAT
- Reverse charge rules on domestic supplies in Portugal
- Tax authorities clarify when VAT reverse charge mechanism applies
- Portugal clarifies VAT rules related to non-resident taxable persons – acquiror may be liable to pay the VAT
Fixed Establishments
Taxable persons/Registration
Other
