The Value Added Tax (VAT) Code was implemented in Portugal in 1984 and the country adopted the provisions of the EU Directive 2006/112/EC three years later. The related rules are based on two main sources: the Código do Imposto sobre o Valor Acrescentado (CIVA) and the Regime do IVA nas Transações Intracomunitárias (Intra-Community VAT Regime).
The Tax and Customs Authority is responsible for the supervision of taxes and duties in Portugal.
Source Taxbackinternational
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