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Portugal Indirect Taxes Newsletter - N.º 1

Portugal - 

This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to recent rulings issued by the Portuguese Tax Authority on these matters and elaborates on the new atypical agreements trend within the real estate market.     

News

  • Will Portugal have VAT groups?
  • Understanding the ViDA Directive, Europe’s digital VAT proposal

Portuguese Tax Authority standpoints

  • VAT on services provided to funds
  • Should VAT deduction be deferred until horizontal property is registered?
  • Security deposits – recent contradictions

Trends

  • Atypical agreements – the new trend

 

Check the full newsletter here.