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| Country | Status | Category | Legislative change | VAT Rates | Comments | |||
| Old Rate | New Rate | Starting date | Ending date | |||||
| Portugal | Approved | Rate | Reduced VAT rate on the supply of electricity for consumption for a contracted power not exceeding 6.90 kVA, in the part not exceeding: (i) 100 kWh per a 30-day period or (ii) 150 kWh per a 30-day period when purchased for consumption by large families, considered as such when including five or more people. | 13% | 6% | 01/10/22 | 31/12/22 | Energy |
| Portugal | Approved | E-Invoicing | The mandatory inclusion of ATCUD codes, which is a unique document identification number, will be efffective January 2023 | 01/01/23 | ||||
| Portugal | Approved | SAF-T | Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 | 01/01/23 | ||||
| Portugal | Approved | E-Invoicing | Digital signature requirement for PDF invoices | 01/01/23 | ||||
| Portugal | Approved | Real Time Reporting | Businesses that communicate invoices to the Portuguese tax authority (AT) must do so by the 5th day of the following month | 01/01/23 |
Latest Posts in "Portugal"
- GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24
- New VAT Rules in Portugal: Challenges for Self-Employed Newcomers
- Portuguese Tax Authority Clarifies VAT Exemption for Tips in Hospitality Sector
- eInvoicing in Portugal
- EU Member States Collect €33 Billion in E-commerce VAT Revenue in 2024
