Portugal Simplifies VAT Reporting with Pre-Filled Returns and Quarterly Filing for Small Businesses

• Portugal introduced VAT simplification measures effective from 1 July 2025.
• Small businesses with turnover below 650,000 euros can opt for quarterly VAT filing.
• Pre-filled VAT returns are available via the e-Portal for eligible businesses.
• Provisional returns are considered submitted by default if not manually validated.
• Eligibility for pre-filled returns requires being established in Portugal and not registered under the Cash Accounting Scheme.
• Pre-filled returns exclude imports, exports, and certain transactions.
• Manually registered invoices are not included in pre-filled returns for VAT deduction.

Source: fintua.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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