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All VAT

Portugal – New interpretations of the application of the domestic VAT reverse charge mechanism

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 Portuguese VAT Code was applicable: Where the seller is non-resident and has not appointed a responsible tax representative; Even when the non-resident seller is identified for VAT purposes in Portugal; […]

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All VAT

Brexit – Portugal – “grace period” for British companies which must appoint a tax representative

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 out operations for which they are liable for VAT in Portugal to appoint a fiscal representative in Portugal. On 13 May 2021, the Portuguese tax authorities published a circular introducing […]

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All E-Commerce VAT

Brexit – Portugal – British companies have to appoint a tax representative

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 a fiscal representative in Portugal because of Brexit. The appointment of the Portuguese fiscal representative must be made before 30 June 2021. Know more in which cases can European Union […]

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All Customs obligations VAT

Brexit – Portugal publishes an information note

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 Portuguese)

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All VAT

Portugal : Postponement of the obligation to use certified invoicing software as of 1 July 2021

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 from 1 July 2021, companies making sales for which they are liable for VAT in Portugal will be obliged to equip themselves with invoicing software certified to the standards laid […]

Portuguese VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN PORTUGAL > VAT REFUND – 13TH DIRECTIVE Portuguese VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of Portuguese VAT? The refund of Portuguese VAT is a right Just like European companies, […]

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All VAT

Portugal – Postponement of the legal deadline regarding the submission of the annual simplified business information return (“IES / DA”) for 2019 tax period

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 the deadline for the submission of the Annual Accounting and Tax Information return (IES/DA) for 2019 including the Annual electronic VAT ledgers for 2019. As a consequence, the deadline […]

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All VAT

Portugal – New rules for the application of the domestic reverse charge mechanism

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 Article 2 1° g of the Portuguese VAT Code) only applied in Portugal if the sell was not registered for VAT purposes in Portugal. Conversely, it was common practice for […]

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All VAT

Portugal – Quick Fixes – Proofs of transport

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 transport required by the Quick Fixes. Otherwise, the VAT exemption would be systematically refused and VAT applied.

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All VAT

Portugal: obligation to use certified invoicing software as from 1 January 2021

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 software certified to the standards laid down by the regulations in Portugal. This obligation also applies to non-resident companies. There are exemptions in certain specific cases. To find out if […]