##  [Portugal Indirect Taxes Newsletter - N.º 3](/en_GB/new/portugal-indirect-taxes-newsletter-no-3) 

# Portugal Indirect Taxes Newsletter - N.º 3





Portugal - 05 / 06 / 2025

















- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/portugal-indirect-taxes-newsletter-no-3" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/portugal-indirect-taxes-newsletter-no-3)
- [](<https://twitter.com/intent/tweet?text=Portugal Indirect Taxes Newsletter - N.º 3&url=https://www.garrigues.com/en_GB/new/portugal-indirect-taxes-newsletter-no-3>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/portugal-indirect-taxes-newsletter-no-3&t=Portugal Indirect Taxes Newsletter - N.º 3>)

[Download newsletter

![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/20250505_newsletter-indirect-taxes-portugal-mayo-2025_en.pdf) 







   Previous    Next  







 ![](/sites/default/files/noticias/img/recurso_newsletter_portugal.jpg)













**This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban rehabilitation works contracts.**





**News**

- Obligation to include the SIRER number on invoices
- Change to the rules on the place of supply for streaming events
- Changes to special VAT regimes

**Portuguese Tax Authority standpoints**

- Self-storage activity is subject to VAT
- Administrative fees rebilled should be subject to VAT

**Trends**

- STA harmonises case law on the reduced VAT rate for urban rehabilitation works contracts
- STA clarifies Stamp Tax exemption on the sale of real estate under insolvency proceedings

[**Check the full newsletter here**](https://www.garrigues.com/sites/default/files/noticias/files/20250505_newsletter-indirect-taxes-portugal-mayo-2025_en.pdf)









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

### Contact

 

 ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp)

[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:isabel.vieira.reis@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

### Related offices

 

- - [Lisbon](/en_GB/office/lisbon)
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/14765?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/14765?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/14765?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/14765?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/14765?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/14765?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine