E-Commerce & VAT – New guidelines & Webinar by PT Tax Authorities


The new  e-commerce VAT regime will go live on 1 July 2021.

The Portuguese Tax Authorities have recently released the following guidelines on the matter:

Generic Ruling Subject
No.  30238 Distance Sale of Goods – Intracommunity and Import operations
No. 30239 Electronic Interfaces (marketplaces)
No. 30240 OSS & IOSS – Declarative and reporting obligations


Also today, the Tax Authorities promoted a live webinar on the regime.

You can find all information in the Tax Portal: Comércio Eletrónico (

For a detailed explanation of the distance sales rules, please check our presentation here.

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