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Since March, 1, is in force the new ruling of article 27 of the VAT Code, which allow VAT taxpayers to choose by paying the tax due on importation, by including the same in the periodic tax return and pay the same together with the tax due on other taxable operations.

In order to benefit of this ruling, VAT taxpayers need to comply with:

  • Be included in the monthly periodic regime;
  • Have its tax situation updated, eg no pending matters of tax due to resolve with the Tax Authorities;
  • Exclusively perform taxable operations non-exempt or exempt that allow the right the tax supported on acquisitions;

To benefit of the above regime, the taxpayers need to communicate the same 15 days before the month it will start to the Tax Authorities, for validation.

Since March 16th, and until April 15th is running the deadline to file the 2017 Human Resource Return (“Relatório Único”), as provided in Ordinance 55/2010, of 21 January.

The Return has 5 Annexes that can be filled individually once they are completed (within the deadline) with no specific priority, eg Annex A before Annex B. 

You can check the link for issues related to the delivery of the single report.

Article 6º of Decree-Law 198/90, with the changes in the meantime introduced, allows for a VAT exemption on the sale of goods higher than €1.000,00, made in Portuguese territory by a Portuguese suplier to a Portuguese exporter, under certain conditions. In a nutshell, if the goods are directly deliver to the custom broker, and not to the exporter, and all the parties comply with necessary documention and deadlines, the sale referred will be tax exempted.

For more information, please do not hesitate to contact us.

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