Portugal Indirect Taxes Newsletter - N.º 2
Portugal -
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial operations carried out between branches and their headquarters.
News
- PDF invoices ending and accounting SAF-T file only in 2026
- The VAT Directive expands the reduced VAT rate to certain products
Portuguese Tax Authority standpoints
- VAT regularization on unfinished construction projects
- Reinterpretation of the out-of-scope rule under the transfer of an exempt VAT business
Trends
- Uncertainties on the Stamp Duty framework on financial operations between branches and their headquarters
- Late registration and consequent limitation to VAT deduction
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