Portugal: New periodicity of VAT returns
Since 1 January 2026, the rules for determining the periodicity of VAT returns in Portugal have changed. The main change is simple: the tax authority…
4 March 2026
Since 1 January 2026, the rules for determining the periodicity of VAT returns in Portugal have changed. The main change is simple: the tax authority…
As we previously announced, the Portuguese National Assembly confirmed on 27 November 2025 the approval of the 2026 State Budget, officially validating the postponement of…
The Portuguese government has just submitted a new bill proposal as part of the State Budget for 2026. Among the new features (in particular Article…
The Portuguese State budget proposal for 2025 (OE 2025) was presented to Parliament in October and approved. The obligation to associate a qualified digital signature…
From 1 October 2024, the reduced rate of VAT in the Autonomous Region of Madeira will be 4% (instead of the current 5%). This…
As a wine producer or alcohol e-tailer selling alcoholic beverages to Portuguese consumers from another European Union Member State, you are aware of the challenges…
We are pleased to announce a strategic collaboration between ASD Group and TPT, a Portuguese company specialising in customs and transport services. The aim…
With a view to reducing the administrative burden on companies in respect of their intra-Community transactions, the National Institute of Statistics (“Instituto Nacional de Estatística”)…
Tax representation in Portugal refers to the obligation for certain foreign entities to appoint a local tax representative for its VAT obligations. This generally applies…
Please note that as of 1 January 2023, PDF invoices will no longer suffice and companies will have to comply with the legislation on electronic…
As a reminder, companies not established in Portugal that are liable for VAT are obliged to include a QR Code on their invoices as from…
In a previous news item dated 23 October 2020, we informed you that companies performing supplies for which they are liable for VAT in Portugal…
In our previous news item dated 13 July 2020, we informed you that the reverse charge mechanism provided for in Article 2 1°G of the…
In a previous news dated on 20 January 2021, we had indicated that, because of Brexit, the Portuguese Tax authorities required for UK companies carrying…
The Portuguese tax authorities have confirmed that UK companies carrying out operations for which they are liable for VAT in Portugal are obliged to appoint…
The Portuguese tax and customs authorities have issued an information note on the consequences of Brexit (pdf in Portuguese). Source: Autoridade tributária e aduaneira (in…
On the 20 October 2020, the Portuguese fiscal administration indicated the postponement of the obligation to use certified invoicing software, later than originally scheduled. As…
As part of the business support measures following the Covid-19 crisis, the Portuguese government published an order on 16 July 2020 in order to extend…
For many years, it has been understood and practised by all that the reverse charge mechanism provided for in Article 194 of Directive 2006/112/EC (transposed in…
Some tax inspectors in Portugal now require companies to be able to provide, for each intra-Community supply they make, the 2 or 3 proofs of…
As from 1 January 2021, companies making sales for which they are liable for VAT in Portugal will be obliged to equip themselves with invoicing…
In order to help combat the Covid-19 pandemic, Portugal decided to reduce the VAT rate from 23% to 6% applicable to mouth masks and hydro-alcoholic…