Portugal proposes changes regarding VAT return deadlines/payments as well as invoice obligations for foreign businesses

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