Box 40 regularizations annex
Portugal -
Tax Alert 16-2018
Ministerial Order no. 166/2018, of June 8th, was officially published, which changes the filling instructions of box 40 regularizations annex of the VAT periodic statement.
While filling “Subquadro 1-A” of “Quadro 1”, when a taxable person has registered regularizations in his favor on box 40 of the periodic statement, it is now necessary to indicate the date of issuing (year/month) of the document amending the invoice.
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