Portugal Possibility of Extraordinary Regularization of Pending Flexibility Plans – VAT 02 October 2021
Portugal Electronic Invoicing for Microenterprises: more than an obligation, a universe of advantages 20 September 2021
Portugal Reminder – Obligation To Use Certified Invoicing Software Has Entered Into Force 06 September 2021
European UnionPortugal Flashback on ECJ Cases – C-21/16 (Euro Tyre) – Exemption for intra-EU supplies is granted if customer is neither registered in the VIES nor subject to a tax regime for intra-Community acquisitions 04 September 2021
European UnionPortugal Flashback on ECJ Cases – C-615/16 (Kerr) – Usage rights for immovable property – Concept of “negotiation” 03 September 2021
European UnionPortugal Flashback on ECJ Cases – Joined Cases C-618/11, C-637/11, C-659/11 (TVI – Televisão Independente SA) – Taxable amount of VAT on commercial advertising broadcasting services includes a broadcasting tax 01 September 2021
European UnionPortugal Flashback on ECJ Cases – C-183/13 (Banco Mais)- Application of a “use-based” partial exemption method to a bank’s leasing transactions (pro-rata VAT deduction) 27 August 2021
Portugal Deadlines for periods between July – October 2021 and 3Q 2021 VAT have been extended 25 August 2021
European UnionPortugal Flashback on ECJ Cases – C-256/14 (Lisboagás GDL) – Taxable amount includes amount of taxes paid by the concessionaire of the gas distribution network to the municipalities for the use of the public domain 24 August 2021
European UnionPortugal Flashback on ECJ Cases – C-555/15 (Gabarel) – Order – A a physiotherapist who applies indistinct or complementary therapies specific to either physiotherapy or osteopathy is exempted from VAT 23 August 2021
Portugal More than 6 million registered invoices in June 2021 in the accommodation, culture, and restaurant sectors in Portugal 13 August 2021
FranceHungaryItalyPortugalSpain Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it …. 11 August 2021
Portugal Portugal Provides Deadline Extensions for Monthly and Quarterly VAT Returns and Relaxed e-Invoice Requirements 02 August 2021
Portugal COVID-19: new postponement in the submission of periodic VAT returns and new extension of the deadline for recognition of invoices in PDF 31 July 2021
ArgentinaCroatiaGermanyGreeceIndiaPortugalSaudi ArabiaWorld QR codes on invoices …. what has globally been implemented? 25 July 2021
Portugal Beneficiaries of the VAT Exemption on the Acquisition of Goods in the Fight against COVID-19 12 July 2021
Portugal Portugal Makes it Mandatory to Declare the SAF-T Accounting File as of Jan 1, 2022 12 July 2021