VAT - Regulation of the electronic system for travelers' data reporting
Ordinance no. 185/2017, of 1 June was officially published, regulating Decree-Law no. 19/2017, of 14 February, which implemented an electronic system for travelers' data reporting and respective purchases, in order to benefit from the exemption from value added tax on acquisitions made in Portugal for private purposes by purchasers whose domicile or habitual residence is not situated in the territory of the European Union.
The verification of the requirements for granting the exemption is made through an electronic certification and control system made available by the Tax and Customs Authority, through which the seller must communicate the elements regarding the transfer of goods provided for in the Ordinance and receive the decision on the granting of the exemption.
This Ordinance shall enter into force on July 1st, 2017.
Contacts
