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April 27, 2021
Portugal: Changes to One Stop-Shop scheme and VAT filing and payment deadlines
One-Stop Shop scheme
Following publication of special regimes in Annex I of Portugal’s Value-Added Tax (VAT) Law 47/2020 of 24 August 2020 (due to enter into force on 1 July 2021), Tax Circular 30233 was published on 19 April 2021 outlining further information on the One-Stop Shop scheme (OSS) (Balcão Único).
Law 47/2020 approved special regimes applicable to taxable persons who provide services to persons who are not taxable persons, that carry out distance sales and certain internal transfers of goods. To facilitate compliance of the obligations associated with these operations, the OSS was created, with a broader scope comprising three different regimes. Accordingly, Tax Circular 30233 outlines the following:
VAT filing and payment deadlines
Following publication of VAT Order 133/2021-XXII, of the Assistant Secretary of State for Tax Affairs, on 22 April 2021, Tax Circular 30234 was published on 23 April outlining planned changes to the VAT filing and payment obligations for 2021. The planned changes are:
VAT return submission deadlines
VAT payment deadlines
Invoices in PDF format
There are no planned changes to the VAT penalty regime at this time.
For additional information with respect to this Alert, please contact the following:
Ernst & Young, S.A., Lisbon