- Portuguese Tax and Customs Authority issued guidance on VAT for virtual access to cultural and similar services
- Circular No. 25064 clarifies place of supply rules for VAT purposes
- Update follows 2022 amendments to EU VAT Directive 2006/112/EC
- VAT for services to taxable persons is due where the customer is located
- For non-taxable persons, VAT is due where the customer is established or resides
- Intermediary services for ticket sales are not considered ancillary services
- Circular includes a reference table for place of supply for various services
Source: globalvatcompliance.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.
