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27 April 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:

Pre-registration: Taxable persons who, from 1 July 2021, intend to apply for any of the special regimes set forth under Law 47/2020, can register with the OSS through electronic means until 30 June 2021.

  • Update of data in the existing register

    Taxable persons who, at 30 June 2021, are covered by the Mini One-Stop Shop (MOSS) already in force (introduced by Decree-Law 158/2014), will be covered directly by the new OSS special regime as of 1 July 2021.

  • If there are differences regarding the scope of the schemes, taxable persons must update the data in the existing register by 30 June 2021, using electronic means.

  • Additionally, the underlying Tax Circular outlines that further administrative guidelines on the new special regimes will be published shortly.

    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

    Monthly VAT regime

    April 2021 VAT return must be submitted by 21 June 2021

  • May 2021 VAT return must be submitted by 20 July 2021

  • June 2021 VAT return must be submitted by 31 August 2021

  • Quarterly VAT regime

    VAT return for the 2nd quarter of 2021 (April to June 2021) must be submitted by 31 August 2021

    VAT payment deadlines

    • Monthly VAT regime
      • April 2021 VAT return payment must be made by 25 June 2021
      • May 2021 VAT return payment must be made by 26 July 2021
      • June 2021 VAT return payment must be made by 31 August 2021
    • Quarterly VAT regime
      • VAT return for the 2nd quarter of 2021 (April to June 2021) must be made by 31 August 2021

    Invoices in PDF format

    • There is an extension until 30 September 2021 for the acceptance of invoices in PDF format to be treated as electronic invoices for all tax purposes.

    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

    Document ID: 2021-5492

     
     

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