Portugal Dispatch no. 8/2022-XXII on SAF-T filing due dates, PDF equivalent to invoices till end 2023, … 15 December 2022
Portugal VAT on the purchase and repair of bicycles and all canned fish and molluscs will pass to 6% reduced rate 30 November 2022
Portugal Madeira: Proposal Reduced rate for electricity, natural gas, butane and propane, Internet access services 30 November 2022
European UnionPortugal Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the application of special scheme to persons who are not travelers — Concepts traveller” and “purchaser” 29 November 2022
Portugal Possibility to pay the tax calculated in November on 3 or 6 monthly instalments of 25 € or more 16 November 2022
European UnionPortugal Flashback on ECJ Cases – C-25/11 (Varzim Sol) – “Grants” used to purchase goods and services — Limitation of right to deduct 03 November 2022
Portugal Portugal non-residents: certified invoice; SAF-T Billing; QR Code from January 2023 13 October 2022
European UnionPortugal ECJ C-433/22 (HPA – Construções) – Questions – Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out? 04 October 2022
European UnionPortugal ECJ C-505/22 (Deco Proteste – Editores, Lda) – Questions – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’ 02 October 2022
European UnionPortugal Flashback on ECJ Cases – C-496/11 (Portugal Telecom) – Right to deduct VAT if services acquired are directly and directly related to economic transactions 15 September 2022
Portugal Optional VAT reverse charge for non-resident suppliers (art. 194 of the VAT Directive) 03 September 2022
Portugal European Directive allows to lower VAT on Gas and Electricity from 23% to 6% 02 September 2022