Portugal: VAT “quick fixes” transposed into domestic law

Portugal: VAT quick fixes transposed into domestic law

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.


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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:

  • Simplified treatment for call-off stock
  • Uniform rules to simplify chain transactions
  • Obligation to validate the VAT identification number of the buyer (as a substantive condition for VAT exemption for intra-Community transfers of goods)

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.

Read an August 2020 report (Portuguese) and an August 2020 report (English) prepared by the KPMG member firm in Portugal

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