Order No. 30233 provides clarifications on Law No. 47/2020 of 24 August, which repeals the special VAT scheme for taxable persons, not established in the Member State of consumption or not established in the EU, supplying telecommunications, broadcasting and electronic services to non-taxable persons established or domiciled in the EU.
This scheme will be replaced by any of the following special regimes, applicable to taxable persons supplying services to non-taxable persons and making distance sales and certain internal transfers of goods, these are:
- the special scheme applicable to intracommunity distance sales of goods, to the transmission of goods within a Member State carried out by electronic interfaces and to services supplied by taxable persons established within the European Union but not in the Member State of consumption;
- the special scheme applicable to services supplied by taxable persons not established in the European Union;
- and the special scheme applicable to distance sales of imported goods.
Pre-registration at the "OSS - One Stop Shop”
Taxpayers wishing to apply any of these special schemes from 1 July 2021, may register electronically in the "OSS - One Stop Shop" until 30 June 2021, accessing, for this purpose, the respective application which is available at: https://www.portaldasfinancas.gov.pt/oss/
Update of data in the existing register
Those who on 30 June 2021, are covered by the regime currently in force, will be transferred directly to the new special regime as of 1 July, unless they update their details in the existing register by 30 June 2021.
Law No. 47/2020 comes into force on July 1, 2021.
