The Tax Authority has recently published new FAQ’s and which aims to clarify some aspects regarding the rules applicable to non-resident taxable persons and their relationship with the rules for inversion of the taxable person provided for in points (e), g) and h) of Article 2(1) of the VAT Code
- 01-4624 Non-residents – In the case of transfers of goods or services rendered in Portugal by a non-resident taxable person to another non-resident taxable person, the taxable person’s inversion rule provided for in subparagraph g) of no. 1 of article 2 of the VAT Code? NEW
- 02-4620 Non-residents – Is a non-resident taxable person, without a representative for VAT purposes, obliged to the invoicing rules established in the VAT Code? NEW
- 03-4621 Non-residents – Are non-resident taxable persons, when subject to the invoicing rules established in the VAT Code, also obliged to communicate the elements of the invoices? NEW
- 04-4617 Non-residents – Should a non-resident taxable person carrying out operations located in the national territory and who has appointed a tax representative under the terms of article 30 of the VAT Code, communicate this fact to the purchaser? NEW
- 05-4618 Non-residents – What are the consequences of the fact that a non-resident taxable person, with a tax representative in national territory, does not communicate this fact to the purchaser? NEW
- 06-4619 Non-residents – Who is responsible for the assessment and delivery of the tax to the State, when the non-resident taxable person appoints a tax representative under the terms of article 30 of the VAT Code? NEW
- 07-4613 Non-residents – What is a tax representative under article 30 of the VAT Code and what are his/her responsibilities? NEW
- 08-4614 Non-residents – Is a non-resident taxable person who does not have his registered office, permanent establishment or domicile in another Member State obliged to appoint a tax representative? NEW
- 09-4615 Non-residents – Is a non-resident taxable person who has his head office, permanent establishment or domicile in another Member State obliged to appoint a tax representative? NEW
- 10-4616 Non-residents – What obligations does the tax representative have for VAT purposes? NEW
- 11-4610 Non-residents – Does a non-resident taxable person who makes Intra-Community Acquisitions of Goods for subsequent sale to national taxable persons have to be registered for VAT purposes in Portugal? NEW
- 12-4611 Non-residents – Does a non-resident taxable person who purchases goods in the national territory for subsequent sale to national taxable persons have to be registered for VAT purposes in the national territory? How can you recover the tax paid on the purchase of goods? NEW
- 13-4612 Non-residents – What are the obligations of a non-resident taxable person, without a tax representative, registered in Portugal? NEW
- 14-4606 Non-residents – What is the “reverse charge” or “taxable person inversion rule”? NEW
- 15-4607 Non-residents – When must a non-resident taxable person register and obtain a Portuguese TIN? NEW
- 16-4608 Non-residents – Should a non-resident taxable person carrying out an economic activity in national territory always register for VAT purposes and obtain a Portuguese NIF? NEW
- 17-4609 Non-residents – A non-resident taxable person, who exclusively carries out transactions for which he is not the person liable for the tax, but has a registration for this purpose, which he must do, in view of the disclosure of the letter circulated n.º 30235, of 2021-04-27, from the VAT Tax Management Area? NEW
- 18-4604 Non-residents – Who are non-resident taxpayers for VAT purposes? NEW
- 19-4605 Non-residents – What does it mean to be a tax debtor for VAT purposes? NEW
- 20-4625 Non-residents – Is self-invoicing carried out by a national taxable person, who is liable for the tax for the acquisition of goods or services from a non-resident taxable person, by application of the inversion rules, subject to the rules established in the VAT Code? NEW
- 21-4626 Non-residents – Are non-resident taxpayers who carry out taxable transactions in Portugal entitled to tax deduction? NEW
Source Portal das Financas
