Portugal tax news
AskColm has 25 articles tagged Portugal, drawn from over 130 tax sources. The most recent is dated 8 October 2026.
Showing the latest 25.
62 Detained In €410M Electronics VAT Fraud, EU Says
European authorities detained 62 people in Portugal, Spain, and Italy suspected of orchestrating a VAT fraud scheme involving electronics that caused at least €410 million in tax losses across the EU. The operation was coordinated across multiple jurisdictions and announced…
Portugal Clarifies Key VAT and Property Tax Rules
Portugal has issued clarifications on key VAT and property tax rules, providing guidance relevant to businesses and individuals operating in the country.
Brief Overview of Special Tax Regimes in Europe – UK, Ireland, Gilbraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus, Malta
This presentation gives a high-level overview of special tax regimes in selected European and other jurisdictions, including the UK, Ireland, Gibraltar, Portugal, Spain, Italy, Switzerland, Greece, Cyprus and Malta. It is aimed at internationally mobile high-net-worth individuals.
Portugal SAF-T Accounting Applies to 2027 Records, with First Submission in 2028
Portugal has postponed mandatory SAF-T Accounting requirements to cover records from 2027, with the first submission due in 2028. Businesses must also meet tax authority requirements and IES filing rules to remain compliant.
Greece, France and Portugal face further action over delayed customs electronic systems
The European Commission has launched further infringement proceedings against Greece, France, and Portugal for failing to deploy mandatory customs electronic systems on time. These countries have not met deadlines set under the EU Customs Code for transitioning to electronic customs…
Portugal Insurance Premium Taxation: An Overview
This article provides an overview of insurance premium taxation in Portugal, covering stamp duty rates on insurance policies, location of risk rules, filing requirements, and guidance on maintaining compliance.
Portugal VAT Revenue Surges €925.8 Million on Stronger Spending and Inflation
Portugal's VAT revenues have increased by €925.8 million, driven by stronger consumer spending and persistent inflationary pressures. The surge reflects both higher transaction volumes and elevated price levels feeding through to VAT receipts. While this is primarily a fiscal performance…
Portugal Extends Pillar Two Filing Deadline
Portugal has extended the filing deadline for Pillar Two compliance obligations, giving multinational enterprises additional time to submit the required GloBE information returns. This regulatory update reflects the administrative complexity involved in implementing the OECD's global minimum tax framework, which…
Portugal Updates VAT Invoice Correction and Regularization Rules
Portugal has updated its rules governing VAT invoice correction and regularization, introducing changes that affect how businesses rectify previously issued invoices and adjust VAT amounts. The updated rules clarify the conditions, timeframes, and procedures required for valid invoice corrections, impacting…
Portugal updates VAT correction, return rules
Portugal has updated its rules governing VAT corrections and return filings, introducing changes that affect how taxpayers amend previously submitted VAT returns and correct errors. The regulatory update modifies procedural requirements for VAT adjustments, impacting compliance timelines and documentation obligations…
Portugal: E-Invoicing and E-Reporting Guide
This guide covers Portugal's e-invoicing, e-reporting, and SAF-T requirements, providing practitioners with a structured overview of the country's digital VAT compliance obligations. Portugal has been a pioneer in mandatory e-invoicing and real-time reporting, and this briefing consolidates the current regulatory…
Italian Supreme Court: A Genuine Portuguese Establishment Puts B2B Services Outside Italian VAT
Italy's Supreme Court ruled that where a foreign taxpayer maintains a genuine fixed establishment in Portugal, B2B services supplied to that entity fall outside Italian VAT jurisdiction. The court applied EU place-of-supply rules, confirming that the existence of a real…
Portugal: Tax authority updates invoice correction and VAT regularization rules
Portugal's tax authority has updated its guidance on invoice correction procedures and VAT regularization rules. The changes affect how businesses must handle incorrect invoices and the process for regularizing VAT amounts previously declared. This regulatory update impacts Portuguese VAT compliance…
Portugal Expands Housing VAT Relief and Retroactively Clarifies Urban Rehabilitation Tax Rules
Portugal has expanded VAT relief measures for the housing sector and introduced retroactive clarifications to urban rehabilitation tax rules. The legislative changes broaden the scope of reduced or exempt VAT treatment applicable to housing-related transactions, aimed at improving housing affordability.…
Portugal Overhauls the Periodic VAT Return: New Fields for VAT Groups, Pre-Filled Data
Portugal has overhauled its periodic VAT return form, introducing new fields to accommodate VAT groups and incorporating pre-filled data functionality. The changes modernise the VAT compliance process for Portuguese taxpayers, with VAT group reporting now formally integrated into the standard…
NHR API update on 12 August 2026 (JSON response structure)
An API update scheduled for 12 August 2026 will affect the JSON response structure of the NHR (Non-Habitual Resident) system, indicating changes to a tax reporting or e-invoicing technical interface. This update is relevant for developers and tax technology teams…
Portugal Approves Amendment to VAT on Urban Rehabilitation — Clarification of Reduced Rate Conditions
Portugal has approved a legislative amendment clarifying the conditions under which the reduced VAT rate applies to urban rehabilitation works. The amendment addresses ambiguities in qualifying criteria, specifying which renovation and restoration activities on older urban buildings are eligible for…
Portugal Tax Enforcement Rises 10% as VAT Debt Takes Greater Weight
Portugal's tax enforcement activity has risen 10%, with VAT debt accounting for an increasing share of total tax liabilities pursued by authorities. The trend reflects heightened scrutiny of indirect tax compliance by Portuguese tax authorities. The growing weight of VAT…
PSD Uses Centeno to Attack Zero VAT, PS Cites CDS Support
Portuguese political parties are clashing over zero-rate VAT policy. The PSD party is using statements by former finance minister Mário Centeno to challenge the zero VAT rate measures, while the PS party highlights CDS support for the policy. The debate…
Comments on ECJ C-603/24 (Stellantis Portugal) – Transfer pricing and VAT: Court confirms in Stellantis that not every true-up constitutes a service
The European Court of Justice ruled in case C-603/24 (Stellantis Portugal) that not every transfer pricing true-up payment constitutes a taxable service for VAT purposes. The court confirmed that intercompany price adjustments made to align profits with arm's length principles…
Introducing the 2026 Portuguese VAT Guide
A 2026 Portuguese VAT Guide has been introduced, providing comprehensive guidance on VAT compliance requirements in Portugal. The guide covers key aspects of the Portuguese VAT system, including registration obligations, filing requirements, applicable rates, and compliance procedures for businesses operating…
Portugal VAT Group Regime – 1 July 2026
Portugal is set to introduce a VAT grouping regime effective 1 July 2026, allowing related entities to be treated as a single VAT taxable person. This measure enables intra-group supplies to fall outside the scope of VAT, potentially reducing irrecoverable…
Portugal: DAC8 and DAC9 transposition enacted
Portugal has enacted legislation transposing both DAC8 and DAC9 into national law. DAC8 extends automatic exchange of information requirements to crypto-asset service providers and e-money issuers, requiring them to report user transaction data to tax authorities. DAC9 implements the EU's…
CJEU Narrows VAT Exposure for Transfer Pricing Adjustments in Stellantis Portugal Case
The Court of Justice of the European Union (CJEU) has issued a significant ruling in the Stellantis Portugal case, narrowing the circumstances under which transfer pricing adjustments trigger VAT consequences. The judgment clarifies that not all TP adjustments automatically constitute…
Portugal: VAT group declaration form approved
Portugal has approved an official VAT group declaration form, formalizing the administrative framework for VAT grouping arrangements in the country. This development allows eligible entities under common control or ownership to consolidate their VAT obligations and file collectively, potentially simplifying…