Portugal Indirect Taxes Newsletter - N.º 3
Portugal -
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
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