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
Portugal Clarifications and further details on the contribution on single-use packaging made of plastic or multi-material with plastic 21 August 2022
Portugal Levy on plastic, aluminium or other disposable packages used on take away meals 12 August 2022
Portugal New contribution over disposable plastic and aluminium packages from meals ready to consume 12 August 2022
Portugal The contribution on single-use packaging made of plastic or multimaterial with plastic 12 August 2022
Portugal Circular letter and Q&A on Contribution on Packaging – Application Procedures 11 August 2022