Decree-Law No 158/2014, of 24 October

Transposing into Portuguese legislation article 5 of Council Directive No 2008/8/EC, of 12 February 2008, introducing amendments concerning the place of the supply of telecommunications, radio and television broadcasting services and of electronically supplied services, for the purposes of Value Added Tax (“VAT”), entering into force on January 1, 2015.

In general, it is established that where these supplies of services are made to non - taxable persons, the same must be taxed in the place where the recipient of the service is established or has his or her address.

However, the above-mentioned telecommunications, radio and television broadcasting services and of electronically supplied services shall, in any case, be taxed in Portugal in those situations in which the purchaser of the services is established or has his or her address outside the Community and the activity of the supplier is established in the national territory and the actual operation and use of the same takes place in the national territory (that is, in those situations in which the direct recipient of the services must be physically present in the national territory for the services to be supplied, namely, where the same are supplied in places like telephone cabins or kiosks, shops open to the public, hotel halls, cybercafés, restaurants, among others ).

In order to simplify compliance with VAT obligations in Member States in which taxable persons are not established, with regard to the above-mentioned telecommunications, radio and television broadcasting services, or electronically supplied to recipients that are not subject  to this tax, a special scheme is also introduced enabling those taxable persons to register for VAT purposes and to submit registration declarations and tax returns in one Member State.

It should be noted that the introduction of this special framework, applicable to taxable subjects with registered office, permanent establishment or address in the Community but who are not established in the Member State of consumption, as well as to taxable persons not established in the Community, determines the repeal of the special framework approved by Decree-Law No 130/2003 of 28 June, as amended by Decree- Law No 186/2009 of 12 August.

Ministry of Finance

Portaria (Ordinance) No 208/2014, of 10 October

Approving the official form for the Energy Sector Extraordinary Contribution (form 27) and corresponding completion instructions.

It should be reminded that the purpose of the Energy Sector Extraordinary Contribution, launched in the 2014 State Budget Law, is to finance mechanisms promoting  the systemic sustainability of the energy sector, through the establishment of a fund that aims to contribute to the reduction of the tariff debt and to the funding of social and environmental policies in the energy sector.

The persons subject to this Extraordinary Contribution are, among others, holder s of licences for the operation of hydroelectric power plants,  organisations  holding concessions for transport and electricity distribution activity, holders of licences for the local distribution of natural gas, operators of refining, storage, transport or distribution of crude oil and petroleum products or wholesale suppliers of crude o il and petroleum products.

Secretary of State for Tax Matters

Despacho (Decree) No 345/2014/XIX, of 30 September

Extending until 31 December 2014 the obligation to certify the accounting software internally produced by the company or by a company included in the same economic group, provided the organisation in question has submitted the form 24 to obtain the certification and has forwarded to the Tax Authority the information provided for in the law for the certification of the programme.