Decrees 337/2023, 338/2023 and 339/2023, all published on 7 November, amend respectively the following standard forms and filling instructions:
- Global monthly declaration referred to in Article 28(11)(a) of the VAT Code;
- The EC list return;
- The VAT Return, Annex R and the annexes for adjustments in field 40 and field 41.
The main change involves the addition of the box to record the date on which the fact determining the situation of fair short-term impediment of the Certified Accountant ceased.
Source PwC
Latest Posts in "Portugal"
- Portugal 2026: New VAT Declaration Rules Require Businesses to Self-Determine Filing Frequency
- Carlos Lobo Warns: VAT Changes May Trigger Mass Extinction of Urban Rehabilitation Developers
- Chinese Criminal Networks Control Massive VAT Fraud Operations Across Europe, Warns European Prosecutor
- Portugal Approves 6% VAT for New Homes, Adds Tax Breaks for Residential Rentals
- Audit Procedures and Compliance with Fiscalization Rules in Portugal
