The Law Proposal introduces, for VAT purposes, among others, changes to the deadline for the submission of Value Added Tax (VAT) returns as well as the deadline for the payment of VAT due. It also establishes the suspension of the entry in to force of the single document code (ATCUD) and obligation of invoices’ communication by taxable nonresidents.
Source: EY
Latest Posts in "Portugal"
- ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies
- Portugal Grants Brief E-Invoicing Grace Period for December 2025 Submissions Until January 2026
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
- Optimizing CIT and VAT Strategies for Profitable Real Estate Investments in Portugal
- Changes to Portugal’s VAT Refund Process Under Decree 52/2025
