Portugal | EU’s Four ‘Quick Fixes’ for VAT implemented

By |September 10th, 2020|

Portugal implements the EU's four 'Quick Fixes' for VAT into local legislation. You can check out our free guide to the 'Quick Fixes' here. Portugal implemented into local VAT law the simplifications to the cross-border supply of goods within the EU. Also known as the four 'Quick Fixes' for VAT. [...]

Portugal | Implementation of e-invoicing delay for non-residents

By |November 3rd, 2019|

The Portuguese e invoicing rules delayed until 1 January 2021. The Portuguese Government postponed the requirement for non-resident VAT registered businesses to produce electronic VAT (IVA) invoices on certified software packages. Consequently the initial deadline of 1 January 2020 now delayed to 1 January 2021. Foreign VAT-registered companies meeting any [...]

Portugal | Government extends the deadline for VAT payments

By |October 7th, 2019|

On 18th September 2019 the Portuguese Government introduced into Law a new deadline for the payment of VAT which will effectively give taxpayers an additional 5 days. The law is due to have effect from 1 October 2019 and hence will be beneficial going forward from now. The new deadlines [...]

Portugal / Delays UBO Registration and Non-resident Certified Software Obligation Effective Dates

By |July 19th, 2019|

By 30th November 2019, all VAT-registered companies in Portugal will have to be registered on the Portuguese central beneficial ownership register. This registration deadline has recently been postponed from 30th June 2019. An ultimate beneficial owner (UBO) is an individual who ultimately owns or controls more than 25% of a company's [...]

Portugal | Delays Mandatory e-Invoicing to Public Bodies Until July 2019

By |May 31st, 2019|

The Portuguese government has postponed its introduction of the new mandatory real-time invoice reporting regime for VAT-registered companies selling to government bodies until 1st July. As reported in our earlier story, this system was initially planned to come into effect from 1st January of this year. It will require companies making [...]

Portugal | Certified Software Obligation Extended to Non-residents From 1st July 2019

By |May 23rd, 2019|

Amendments to Portuguese VAT legislation expand the scope of the existing certified invoicing software requirement to non-resident companies. Scope of Certified Software Requirement Extended to Foreign Companies Under the current law, Portuguese companies are required to use invoicing software certified by the Portuguese tax authorities, in respect of their local [...]

Portugal | State Budget Changes to VAT Legislation from 2019

By |February 11th, 2019|

The recently adopted Portuguese 2019 State Budget Law has provided for the following legislative amendments to Portuguese VAT which generally came into effect as of 1st January 2019: Extension of the scope of the reduced 6% rate of VAT (5% in Madeira, 4% in Azores) to include: Traditional cane honey; [...]

Portugal | Set to Implement Mandatory e-Invoicing to Public Bodies from 2019

By |October 12th, 2018|

Following our previous story on Spain, Portugal has recently enacted legislation introducing mandatory electronic invoicing as of 1st January 2019, for all taxpayers performing business-to-government (B2G) transactions. From this date, affected taxpayers will have to create and transmit electronic invoices automatically through the tax administration’s e-invoicing in public procurement platform [...]

Portugal | Extension of Portuguese Import VAT Deferment Scheme

By |May 10th, 2018|

As of 1st March 2018, the Portuguese import VAT deferment scheme, initially launched last September is extended to apply to all imports of goods.  Prior to 1st March 2018, the mechanism only applied to a limited range of goods including cereals, coffee and chemical products. Under the scheme, qualifying businesses [...]

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