European UnionPortugal Flashback on ECJ Cases – C-174/14 (Saudaçor) – Company of the Azores Autonomous Region carries out economic activity 29 November 2021
Portugal 2022 VAT filing and payment deadlines extensions as part of the COVID-19 measures 27 November 2021
Portugal Portuguese VAT return due date extended and ATCUD invoicing requirement delayed 19 November 2021
Portugal Extended deadline to pay VAT – September 2021 to April 2022 monthly returns + 4Q 2021 return + 1Q 2022 return 17 November 2021
Portugal Tax calendar 2021 & 2022: Use of pdf extended till June 30, 2022 & ATCUD implementation delayed till 2023 15 November 2021
European UnionPortugal ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Question – Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses 04 November 2021
Portugal Portugal proposes changes regarding VAT return deadlines/payments as well as invoice obligations for foreign businesses 27 October 2021
Portugal Draft Budget 2022: Deferall on the implementation of the ATCUD code till 2023 22 October 2021
Portugal Amendment to the Periodic VAT Declaration, Annex R and Respective Filling Instructions 18 October 2021
Portugal Budget 2022 (draft): VAT exemption for purchases of COVID-19 related goods and services by an EU body on behalf of MS 14 October 2021
European UnionPortugal ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Facts known – Deduction of VAT vs. Corporate Income Tax 14 October 2021
European UnionPortugal Flashback on ECJ Cases – C-26/16 (Santogal M-Comércio e Reparação de Automóveis) – Exemption on I/C supply of new means of transport. No condition that the purchaser resides in the MS of destination. 13 October 2021
FranceHungaryItalyPortugalSpain Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it …. 05 October 2021
European UnionPortugal Flashback on ECJ Cases – C-106/10 (Lidl & Companhia) – Taxable amount includes Tax on motor vehicles 05 October 2021