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The Portuguese government dropped the time requirements to deduct VAT in your VAT return. As announced in our previous update the Portuguese government introduced a requirement in the draft 2016 Budget Law regarding the time when VAT could be deducted. The proposal was planning to require all taxpayers to deduct VAT on the period in which the invoice was received or the immediately following period. This proposal has now been disregarded and taxpayers can continue to deduct VAT in any period within the statute of limitations (four years in Portugal).
Purchase invoices and the relevant VAT deduction is normally allowed in any period within the statute of limitations. However, certain countries require this VAT to be reported only within a given period after receiving the invoice. This is the case in Poland, where a corrective VAT return has to be submitted when this period is missed. Also Finland requires VAT to be deducted within the fiscal year when the invoice was received.