Portugal Indirect Taxes Newsletter – N.º 4
Portugal -
This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.
News
- Draft State Budget Law for 2026
- Portugal implements VAT groups
Portuguese Tax Authority standpoints
- Permanent establishment for VAT purposes
- Deduction of VAT on tolls
Trends
- CJEU clarifies on the VAT treatment of adjustments made under transfer pricing rules for intra-group services
- CJEU confirms that commissions charged on factoring transactions are subject to VAT
Contact
