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Optional VAT reverse charge for non-resident suppliers (art. 194 of the VAT Directive)

The generalized reverse charge mechanism has been introduced in Portugal (art. 2 (1) g) of the VAT code) and is applicable to all supplies of goods and services that are deemed to take place in Portugal and performed by a taxable person not established in Portugal provided the following cumulative conditions are met: ..

Source: vatdesk.eu

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