VAT Quick Fixes – entry into force in Portugal

The VAT Quick Fixes legislation was pending approval by national parliament since February this year. After a Covid-19 related hiatus the legislation has now entered into force, covering:

  • VAT exemption of Intra-Community chain transactions, with introduction of criteria to allocate the key dispatch or  transport operation in the chain of transactions;
  • Simplification of intra-community call-of stock arrangements, allowing for the non-register of suppliers benefiting from such arrangements;
  • Role of the recipient’s VAT identification number to exempt Intra-Community supplies from VAT.

Entry into force backdated to 1 January 2020

One of the curious facets of the legislation is the entry into force backdated to 1 January 2020. Taxpayers are given the possibility to file amendment returns (e.g.: recapitulative statements) up to 31 December 2020 to meet the “new” obligations.

Check the law

You can check DL 49/2020 of 24 August (PT version) in this link.


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