Summer 2022 – Guidelines from Portuguese tax administration

This summer the Portuguese Tax Administration released a number of guidelines relevant to non-residents and businesses working with single use packaging for food & beverage:

• Non-residents with operations in Portugal:
  • Appointment of a Fiscal Representative & electronic notifications
  • VAT – reverse charge on local supplies & deductions

• Plastic Tax on single-use packaging for food & beverage:
  • Implementation Procedures
  • Frequently Asked Questions
  • VAT & Plastic Tax

You can check a summary of the latest guidelines issued [EN and PT]

Summer 2022 – guidelines issued by PTA_EN_PT_Verão 2022 – orientacões emitidas pela AT_ PT