As part of the government’s Tax Simplification Agenda, small retailers in Portugal are no longer required to submit the annual VAT return. Instead, the tax will be calculated based on a provisional declaration from the Tax and Customs Authority (AT), which retailers will need to verify and complete on the e-fatura portal.
Source: jornaldenegocios.pt
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.