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
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