Summer Deadline Extensions for VAT Returns in 2024
Several countries have implemented summer deadline extensions for VAT returns, providing additional time to comply with tax obligations.
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Annual VAT returns in Portugal: What Do You Need to Know?
Annual VAT return in Portugal is a recapitulative statement due by mid-July of the following year. This year, the deadline is extended to 31st July 2024.
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UBO Annual Obligation in Portugal
Portuguese VAT-registered taxpayers must submit an annual confirmation of the information in the UBO registry in Portugal.
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Postponement of Digital Signature Requirement in Portugal
Postponement of Digital Signature Requirement in Portuguese invoices for one additional year. The requirement is expected to enter into force by January 2025.
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Portuguese SAF-T mandatory for non-established businesses
Standard audit file for tax (SAF-T) will become mandatory for non-established company issuing invoices in Portugal from January 2023.
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Portugal reduces VAT rates on certain goods and services in 2023
Portugal reduces VAT rates on certain goods and services in 2023.
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Portugal introduces a special refund regime for conference organizers
Portugal introduces a special refund regime for conference organizers allowing to deduct 100% of hospitality expenses.
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Portuguese FAQ on VAT reverse charge for non-resident taxpayers
Clarifications about reverse charge on supplies made by foreign companies.
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Portuguese VAT return due date extended and ATCUD invoicing requirement delayed
As part of the continuous COVID-19 pandemic measures published by the Portuguese tax authorities, they confirmed new deadline extensions for VAT returns, and the postponement of the ATCUD invoicing requirement.
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Reverse charge rules on domestic supplies in Portugal
The Portuguese tax authorities clarified the VAT rules on domestic supplies of goods and services in Portugal when the supplier is non-established.
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VAT payments allowed in installments in Portugal in 2021
Due to Covid-19, the Portuguese tax authorities announced that taxpayers will have the option to pay VAT due in installments during the first six months of 2021. The conditions for this extension are strict.
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Portugal postpones QR Codes on invoices and certified billing obligations
QR codes in Portugal are postponed until 2022 and PDF invoices are still acceptable until March 2021.