Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the extension of some amendments introduced in the Portuguese VAT Code by the Decree-Law no. 28/2019, of 15 February, under the SIMPLEX + Program.
Among other clarifications, we remark the following:
- The waiver for summiting the client’s recapitulative statements (Annex O of the IES) by the taxable persons with headquarters, permanent establishment or domiciled within the Portuguese territory is already applicable in 2019 (regarding 2018);
- When the acquirer of the goods or the recipient of the services is not a VAT taxpayer, its identification is no longer required to be included in the relevant invoices, unless the acquirer of the goods or the recipient of the services requests to be identified therein;
- Under operations located in the Portuguese territory subject to the reverse charge mechanism, the non-resident VAT taxpayer (or with no fixed establishment in the Portuguese territory) does not have to comply with the Portuguese VAT rules, except in cases of self-invoicing by the Portuguese taxpayers, according to article 36 (11) of the VAT Code.