Category - Portugal

European Union Portugal

ECJ C-42/19 (Sonaecom) – Judgment – Input VAT on preparatory activities for acquisition of shares and restructuring that did not happen

12 November 2020

Portugal

New deadlines for the submission and payment of monthly and quarterly VAT returns, acceptance of pdf as electronic invoices

10 November 2020

Portugal

Portuguese DGAE (Director-General of Economic Activities) has issued some Brexit guidelines

03 November 2020

Portugal

Tax Authority has issued FAQ about the QR code

03 November 2020

Portugal

Optional VAT payment via direct debit implemented

01 November 2020

Portugal

Requirement to use certified invoicing software delayed for certain entities

01 November 2020

Portugal

Unique document code (ATCUD) implementation delayed

01 November 2020

Portugal

ATCUD – QR code New Regulation

31 October 2020

Portugal

Portugal ATCUD code for invoices has been postponed

31 October 2020

Portugal

Tax authorities issued clarification on the implementation of the QR code:

30 October 2020

Portugal

Portugal postpones certified invoicing system for entities registered solely for VAT purposes

30 October 2020

Portugal

E-Commerce: Operators wishing to apply the One Stop Shop can make their registration by electronic means with the Authority Tributary (AT), between April 1 and June 30, 2021.

28 October 2020

Portugal

COVID-19: Reduced VAT for PPE’s & Exemptions on the acquisition of goods to fight Covid-19 till April 30, 2021

28 October 2020

Portugal

ATCUD – Deadline postponed

28 October 2020

Portugal

Postponed deadline; certified invoicing software used by VAT-registered entities

27 October 2020

Portugal

New Unique ID Number (ATCUD) Delayed Until 2022

27 October 2020

Portugal

VAT voucher, tax benefit or taxpayer control?

24 October 2020

Portugal

Implementation of DAC 6 reporting obligations postponed

24 October 2020

Portugal

Certified billing obligation in Portugal for non-established businesses has been postponed to 1 July 2021

23 October 2020

European Union Portugal

ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise?

22 October 2020

Portugal

E-commerce VAT package to be transposed into Portuguese law

22 October 2020

Portugal

Key Information About SAFT-PT Portugal Declarations

22 October 2020

Portugal

Budget 2021 proposal: E-Commerce postponement, Reduced rates, PPE’s

14 October 2020

Portugal

Portugal Makes it Mandatory to Declare the SAF-T Accounting File

13 October 2020

Portugal

Administrative rulings issued related to the VAT Quick Fixes and detailed requirements to complete the EC Sales List

12 October 2020

Portugal

VAT quick-fixes guidelines released to the public

07 October 2020

Portugal

VAT rate on supplies of electricity amended

01 October 2020

Portugal

VAT rate for electricity lowered to 13% upon consumption thresholds

29 September 2020

Portugal

Consumers will recover part of the VAT on purchases in tourism, catering, culture and transport

29 September 2020

Portugal

Amendment to the VAT rate applicable to supplies of electricity

27 September 2020

Portugal

New European Sales Recapitulative Statement approved

17 September 2020

Portugal

New model for recapitulative declaration of transfer of intra-community goods

12 September 2020

Portugal

Portugal Approves Plan to Lower VAT Rate for Power Consumption

04 September 2020

Category - Portugal

ECJ C-42/19 (Sonaecom) – Judgment – Input VAT on preparatory activities for acquisition of shares and restructuring that did not happen

New deadlines for the submission and payment of monthly and quarterly VAT returns, acceptance of pdf as electronic invoices

Portuguese DGAE (Director-General of Economic Activities) has issued some Brexit guidelines

Tax Authority has issued FAQ about the QR code

Optional VAT payment via direct debit implemented

Requirement to use certified invoicing software delayed for certain entities

Unique document code (ATCUD) implementation delayed

ATCUD – QR code New Regulation

Portugal ATCUD code for invoices has been postponed

Tax authorities issued clarification on the implementation of the QR code:

Portugal postpones certified invoicing system for entities registered solely for VAT purposes

E-Commerce: Operators wishing to apply the One Stop Shop can make their registration by electronic means with the Authority Tributary (AT), between April 1 and June 30, 2021.

COVID-19: Reduced VAT for PPE’s & Exemptions on the acquisition of goods to fight Covid-19 till April 30, 2021

ATCUD – Deadline postponed

Postponed deadline; certified invoicing software used by VAT-registered entities

New Unique ID Number (ATCUD) Delayed Until 2022

VAT voucher, tax benefit or taxpayer control?

Implementation of DAC 6 reporting obligations postponed

Certified billing obligation in Portugal for non-established businesses has been postponed to 1 July 2021

ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise?

E-commerce VAT package to be transposed into Portuguese law

Key Information About SAFT-PT Portugal Declarations

Budget 2021 proposal: E-Commerce postponement, Reduced rates, PPE’s

Portugal Makes it Mandatory to Declare the SAF-T Accounting File

Administrative rulings issued related to the VAT Quick Fixes and detailed requirements to complete the EC Sales List

VAT quick-fixes guidelines released to the public

VAT rate on supplies of electricity amended

VAT rate for electricity lowered to 13% upon consumption thresholds

Consumers will recover part of the VAT on purchases in tourism, catering, culture and transport

Amendment to the VAT rate applicable to supplies of electricity

New European Sales Recapitulative Statement approved

New model for recapitulative declaration of transfer of intra-community goods

Portugal Approves Plan to Lower VAT Rate for Power Consumption

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