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Category: Portugal

Portugal VAT country guide

Portugal VAT country guide

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VAT compliance and reporting rules in Portugal Below is summary of the major rules provided under Portuguese VAT rules (CIVA (Código do Imposto sobre o Valor Acrescentado) and Intra-Community VAT Regime (Regime do IVA nas Transações Intracomunitárias)), plus adoption of EU VAT Directive provisions. Out VAT

Portugal SAF-T (PT)

Portugal SAF-T (PT)

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Portugal was the first country to implement the OECD’s Standard Audit File for Tax in 2009. It is known as SAF-T (PT) locally, and all income taxpayers are required to comply – meaning resident. SAF-T is standardised format for the reporting of VAT transactions –

Portugal non-residents VAT invoice SAF-T (PT) reporting requirements 2022

Portugal non-residents VAT invoice SAF-T (PT) reporting requirements 2022

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Confusion on monthly transaction-based reporting for non-residents due from 1 January 2022 Foreign businesses with a Portuguese Value Added Tax registration for local taxable transactions face new invoice reporting requirements from 2022. Although the failure of a first vote on the 2022 budget means these