The Portuguese Tax Authorities issued, on 3 February 2020, Circular Letter no. 30218/2020 providing clarifications (i.) regarding the proofs of dispatch or transport of goods for the purpose of applying the VAT exemptions on Intra-Community transactions of goods and (ii.) regarding the information which must be kept either by the taxable persons transferring the goods under the consignment stock or by the taxable persons to whom the goods are supplied.
Source vatsystems.eu
