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 (portaldasfinancas.gov.pt)
For a detailed explanation of the distance sales rules, please check our presentation here.
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