- Portuguese VAT-registered taxpayers must submit an annual confirmation of the information in the UBO registry in Portugal
- This obligation also applies to non-established taxpayers identified for VAT purposes
- VAT-registered taxpayers must comply with UBO registration in Portugal after obtaining a VAT number
- All VAT-registered companies must file UBO confirmation before year-end if no changes occurred during the year
- Taxpayers are exempt from this obligation if they filed UBO during the same year or communicated a change in UBO registry during the same year
- Changes to UBO registry information must be communicated within 30 days from the date of the change
- If changes were communicated during the year, the end of year UBO confirmation does not need to be submitted by 31 December.
Source: marosavat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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