Law No. 49/2020 (24 August 2020), published in official gazette (Diário da República), introduces a set of simplification measures regarding value added tax (VAT)—or the VAT “quick fixes” regime that applies for intra-Community transactions involving goods.
The VAT “quick fixes” are intended to simplify international trade and to be implemented by the EU Member States. In Portugal, three of the VAT quick fixes—retroactively effective to 1 January 2020—apply with the transposition of Council Directive 2018/1910 into domestic law:
Note that the fourth “quick fix”—related to the uniformity of rules for the proof of transport in intra-Community transfers—has already been in effect in Portugal, since 1 January 2020.
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