Portugal Portugal Extends Acceptance of PDF Invoices as e-Invoices as Part of Flexibility for COVID-19 17 March 2021
European UnionPortugal Flashback on ECJ cases C-672/16 (Imofloresmira – Investimentos Imobiliários) – Intention to rent out property is sufficient in order to deduct input VAT 15 March 2021
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT 04 March 2021
Portugal Covid-19: Ability to postpone VAT payments related to the last month or quarter of 2020 03 March 2021
European UnionPortugal Flashback on ECJ Cases C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions” 20 February 2021
Portugal Electronic invoice in public administration (FE-AP) and e-invoicing requirements in Portugal 17 February 2021
Portugal Extension of the deadline for submission and payment of December 2020 and the 4th Quarter 2020 VAT returns 17 February 2021
Portugal Portuguese TA’s guidelines on import/export for businesses dealing with BREXIT 02 February 2021
European UnionPortugal ECJ C-605/20 (Suzlon Wind Energy Portugal) – Question – VAT treatment of “free” warranty repairs 31 January 2021
Portugal Guidelines regarding the applicability of the VAT exemption in intra-Community supplies of goods incl. evidence 29 January 2021
HungaryPortugal EDIHOSP Implements Electronic Invoicing in 22 European Hospitals in Portugal and Hungary 19 January 2021
Portugal Budget Law for 2021 Published: 6% reduced VAT rate supplies of PPE’s is made permanent, …. 19 January 2021
Portugal New guidelines concerning the appointment of a fiscal representative for UK businesses and natural persons residents in the UK 15 January 2021
Portugal Federal government zeroes import tax on needles and syringes for vaccination against Covid-19 07 January 2021
Portugal VAT reduced rate on face masks and hand sanitizer sold to general public extended till the end of 2021 06 January 2021
Portugal Portugal Extends the Subjective Scope of the VAT Exemption Scheme for Small Businesses 05 January 2021
Portugal BREXIT – Guidance of Portuguese Tax Office on Supply of services, MOSS, Provisions on supply of goods (incl. Northern Ireland), Refunds, …. 05 January 2021
Portugal Portuguese Tax Office issued Circular Letter no. 15803 to address Custom’s Brexit issues 22 December 2020