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.
Latest Posts in "Portugal"
- ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies
- Portugal Grants Brief E-Invoicing Grace Period for December 2025 Submissions Until January 2026
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
- Optimizing CIT and VAT Strategies for Profitable Real Estate Investments in Portugal
- Changes to Portugal’s VAT Refund Process Under Decree 52/2025
